New Zealand Equivalent to International Financial Reporting Standard 8

Operating Segments


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Specifies how an entity should report information about its operating segments.

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

  • NZ IFRS 8 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: Nov 2012

    Date compiled to: Feb 2014

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New version not yet mandatory

  • NZ IFRS 8 – 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

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