NZ IAS 26

Prescribes the accounting and reporting by retirement benefit plans.

• NZ IAS 26 – 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: Jan 2022

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New version not yet mandatory

• NZ IAS 26 – This version is effective for reporting periods beginning on or after
  1 Jan 2027 (early adoption permitted)

  Date of issue: Nov 2012

  Date compiled to: Jan 2026

  Download

Previous version

• NZ IAS 26 – 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: Sept 2019

  Download

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