NZ IFRS 10

Requires an entity that is a parent to present consolidated financial statements.

• NZ IFRS 10 – Periods beginning on or after
  1 Jan 2026 (early adoption permitted)

  Date of issue: Nov 2012

  Date compiled to: Mar 2025

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Amendments

• Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – This version is effective for reporting periods beginning on or after 1 Jan 2028 (early adoption permitted)

  Date of issue: Oct 2014

  Date compiled to: Jun 2024

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• Annual Improvements to NZ IFRS – Periods beginning on or after
  1 Jan 2026 (early adoption permitted)

  Date of issue: Aug 2024

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• Mandatory Date of Amendments to NZ IFRS 10 and NZ IAS 28 2024 – Periods beginning on or after
  1 Jan 2025 (early adoption permitted)

  Date of issue: May 2024

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• 2019 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2020

  Date of issue: Sept 2019

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New version not yet mandatory

• NZ IFRS 10 – 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 versions

• NZ IFRS 10 – Periods beginning on or after
  1 Jan 2025 (early adoption permitted)

  Date of issue: Nov 2012

  Date compiled to: Dec 2024

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• NZ IFRS 10 – 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 2022

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• NZ IFRS 10 – 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 2108

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