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.

  • NZ IFRS 1 – 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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Previous versions

  • NZ IFRS 1 – These amendments are effective for reporting periods beginning on or after
    1 Jan 2022 (early adoption permitted)

    Date of issue: Nov 2012

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

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  • NZ IFRS 1 – 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: Sep 2019 (excludes NZ IFRS 17)

    Download
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Standards