New Zealand Equivalent to International Financial Reporting Standard 6

Specifies the financial reporting for the exploration and evaluation of mineral resources.

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

• NZ IFRS 6 – This version is effective for reporting periods beginning on or after
  1 Jan 2020 (early application permitted)

  Date of issue: Nov 2012

  Date compiled to: Jan 2019

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New version not yet mandatory

• NZ IFRS 6 – 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

*Additional Material is restricted to those with NZ-assigned IP addresses only.