NZ IFRS 1
First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards
Requires an entity to comply with each NZ IFRS which is effective when the entity prepares its first NZ IFRS financial statements, subject to limited exemptions explained in the Standard.
Previous versions
- Financial Reporting Strategy
- Accounting Standards
- Audit and Assurance Standards
- Climate-related Disclosures
- COVID-19 Reporting implications