NZ IAS 38

Intangible Assets

Prescribes the accounting treatment for intangible assets that are not dealt with specifically in another standard.

  • NZ IAS 38 – 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 version

  • NZ IAS 38 – 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 and Amendments to NZ IFRS 17)

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