FRS-43

Specifies the accounting practice and minimum disclosure requirements for summary financial statements prepared in accordance with NZ IFRS.

• FRS 43 – This version is effective for reporting periods beginning on or after
  1 Jan 2018

  Date of issue: Nov 2012

  Date compiled to: Feb 2018

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Amendments

Amendments to For-profit Domestic Accounting Standards due to NZ IFRS 18

The amending standard Amendments to For-profit Domestic Accounting Standards due to NZ IFRS 18 ensure that the presentation requirements for summary financial statements are consistent, where appropriate, with the requirements for the presentation of historical financial statements under NZ IFRS 18 Presentation and Disclosure in Financial Statements.

• Amendments to For profit Domestic Accounting Standards due to NZ IFRS 18 – Periods beginning on or after
  1 Jan 2027 (early adoption permitted)

  Date of issue: Aug 2025

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