New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting (2018 NZ Conceptual Framework)
– This version is effective for reporting periods beginning on or after
1 Jan 2020
(early application permitted)
New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010
– From the point at which the 2018 NZ Conceptual Framework becomes effective,
you can refer to this NZ Framework in the limited circumstances that you are required to do so by the relevant NZ IFRS. The 2018 NZ Conceptual Framework (issued May 2018 - see above) is effective for annual periods beginning on or after 1 January 2020.