New Zealand Equivalent to International Financial Reporting Standard 10

Consolidated Financial Statements


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

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

  • 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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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

    Download

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

    Download
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