NZ IAS 1

Presentation of Financial Statements

Prescribes the basis for presentation of general purpose financial statements.

  • NZ IAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2023 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: 31 Jan 2022 (excludes Classification of Liabilities as Current or Non-current, and Classification of Liabilities as Current or Non-current – Deferral of Effective Date)

Amendments

  • Classification of Liabilities as Current or Non-current—Deferral of Effective Date – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early adoption permitted). The amendments defer the effective date of Classification of Liabilities as Current or Non-current from 1 January 2022 to 1 January 2023. 

    Date of issue: Aug 2020

  • 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

Previous version

  • NZ IAS 1 – 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: 31 Jan 2021 (excludes NZ IFRS 17, Amendments to NZ IFRS 17, Classification of Liabilities as Current or Non-current, and Classification of Liabilities as Current or Non-current—Deferral of Effective Date)

*Additional Material is restricted to those with NZ-assigned IP addresses only.