FRS-44
New Zealand Additional Disclosures
Prescribes New Zealand-specific disclosures which are required in addition to those required under NZ IFRS.
Amendments
Commencement and Application
Application of these amendments is required for accounting periods beginning on or after 1 January 2024. Application is permitted for accounting periods that begin before 1 January 2024 but have not ended or do not end before 15 June 2023.
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Related pages
- Accounting Standards
- Auditing and Assurance Standards
- Climate Standards