NZ IFRS 18

Sets out requirements for the presentation and disclosure of information in general purpose financial statements to help ensure they provide relevant information that faithfully represents an entity’s assets, liabilities, equity, income and expenses.

New version not yet mandatory

• NZ IFRS 18 – This version is effective for reporting periods beginning on or after
  1 Jan 2027 (early adoption permitted)

  Date of issue: May 2024

  Date compiled to: Jan 2026 includes RDR concessions NZ IFRS 18 Presentation and Disclosure in Financial Statements

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Previous version

• NZ IFRS 18 – Periods beginning on or after
  1 Jan 2027 (early adoption permitted - includes consequential amendments to other standards)

  Date of issue: May 2024

  Date compiled to: May 2024

  Download

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