New Zealand Equivalent to SIC Interpretation 32

Intangible Assets—Website Costs


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Provides guidance about accounting for internal expenditure on the development and operation of an entity’s own website.

Applicable for reporting periods as indicated.

  • NZ SIC-32 – 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 SIC-32 – 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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