New Zealand Equivalent to International Financial Reporting Standard 3

Business Combinations


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Establishes principles and requirements for how an acquirer accounts for a business combination.

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

  • NZ IFRS 3 – This version is effective for reporting periods beginning on or after
    1 Jan 2023 (early application permitted)

    Date of issue: Nov 2014

    Date compiled to: Jan 2022

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New version not yet mandatory

  • NZ IFRS 3 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Nov 2014

    Date compiled to: Jan 2026

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Previous versions

  • NZ IFRS 3 – This version is effective for reporting periods beginning on or after
    1 Jan 2022 (early adoption permitted)

    Date of issue: Nov 2014

    Date compiled to: Jan 2021 (excludes NZ IFRS 17 and Amendments to NZ IFRS 17)

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