NZ IAS 28

Investments in Associates and Joint Ventures

Prescribes the accounting for investments in associates and the requirements for the application of the equity method when accounting for investments in associates and joint ventures.

  • NZ IAS 28 – 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

Amendments

  • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – This version is effective for reporting periods beginning on or after 1 Jan 2025 (early adoption permitted)

    Date of issue: Oct 2014

    Date compiled to: 20 Sep 2019

Previous version

  • NZ IAS 28 – 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: 28 Feb 2020 (excludes NZ IFRS 17)

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