FRS-44

New Zealand Additional Disclosures

Prescribes New Zealand-specific disclosures which are required in addition to those required under NZ IFRS.

  • FRS 44 – This version is effective for reporting periods beginning on or after
    1 Jan 2024 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Dec 2023

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.

  • Disclosure of Fees for Audit Firms' Services (Amendments to FRS 44)

    Date of issue: May 2023

Previous version

  • FRS-44 – This version is effective for annual periods ending on or after
    30 Sep 2020 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Aug 2020

  • FRS 44 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Sep 2019

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