NZ IAS 41

Prescribes the accounting treatment and disclosures related to agricultural activity.

• NZ IAS 41 – These amendments are effective for reporting periods beginning on or after
  1 Jan 2022 (early application permitted)

  Date of issue: Nov 2012

  Date compiled to: Jan 2021

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New version not yet mandatory

• NZ IAS 41 – This version is effective for reporting periods beginning on or after
  1 Jan 2027 (early adoption permitted)

  Date of issue: Nov 2012

  Date compiled to: Jan 2026

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Previous version

• NZ IAS 41 – This version is effective for reporting periods beginning on or after
  1 Jan 2019 (early adoption permitted)

  Date of issue: Nov 2012

  Date compiled to: Feb 2018

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