New Zealand Equivalent to International Accounting Standard 8

Accounting Policies, Changes in Accounting Estimates and Errors


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Prescribes the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors.

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • NZ IAS 8 – This version is effective for reporting periods beginning on or after
    1 Jan 2023 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2022

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New version not yet mandatory

  • NZ IAS 8 Jan27 – 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

    Download

Previous version

  • NZ IAS 8 – This version is effective for reporting periods beginning on or after 1 Jan 2020 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2019

    Download
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