Go to main content
Go to main navigation
Go to page search
Go to page footer
Careers
Contact Us
Sign Up
Sign In
Search
Go
Search
Go
About us
About us
Our People
Governance
Our Strategy
Accountability
Vacancies
Standards
Standards
Financial Reporting Strategy
Accounting Standards
Audit and Assurance Standards
Climate-related Disclosures
COVID-19 Reporting implications
Consultations
Consultations
Accounting Standards open for consultation
Assurance Standards open for consultation
Climate-related disclosures open for consultation
Submissions
Submissions
Accounting Submissions
Auditing and Assurance Submissions
Events
News
News
Latest News
Pitopito Kōrero
Accounting Alerts
Audit & Assurance Alerts
Archived Online newsletters
Archived News
Board Meetings
Board Meetings
XRB Board Meetings
Accounting Standards Board Meetings
Audit & Assurance Board Meetings
Careers
Contact Us
Sign Up
Sign In
Home
Standards
Accounting Standards
For-Profit Standards
Standards list
Classification of Liabilities as Current or Non-current
Classification of Liabilities as Current or Non-current
Classification of Liabilities as Current or Non-current – These amendments are effective for reporting periods beginning on or after
1 Jan 2022 (early adoption permitted)
Date of issue
: Apr 2020
Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.
Standards
Financial Reporting Strategy
Accounting Standards
Accounting Standards Framework
Accounting Standards Board
For-Profit Standards
Tier 1 & 2
Conceptual Frameworks
IFRS Practice Statements and Guides
IFRS Interpretations Committee
Glossary
Not-for-Profit Standards
Public sector Standards
New Accounting Standards
Archived standards
Publications
Audit and Assurance Standards
Climate-related Disclosures
COVID-19 Reporting implications
