NZ IAS 37

Provisions, Contingent Liabilities and Contingent Assets

Prescribes appropriate recognition and measurement bases and disclosures for provisions, contingent liabilities and contingent assets.

  • NZ IAS 37 – 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

Previous versions

  • NZ IAS 37 – This version is effective for reporting periods beginning on or after
    1 Jan 2022 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: 31 Jan 2021 (excludes NZ IFRS 17)

  • NZ IAS 37 – 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 2019 (excludes NZ IFRS 17)

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