NZ IFRS 13

Fair Value Measurement


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Defines fair value, sets out a framework for measuring fair value and requires disclosures about fair value measurements.

  • NZ IFRS 13 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Feb 2018

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New version not yet mandatory

  • NZ IFRS 13 – 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
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