NZ IFRS 18
Presentation and Disclosure in Financial Statements
Sets out requirements for the presentation and disclosure of information in general purpose financial statements to help ensure they provide relevant information that faithfully represents an entity’s assets, liabilities, equity, income and expenses.
Amendments
Reduced Disclosure Regime (RDR)
The amending standard RDR Concessions - NZ IFRS 18 Presentation and Disclosure in Financial Statements exempts Tier 2 for-profit entities from some of the new disclosure requirements.
Other Standards Amended by NZ IFRS 18
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To assist in preparing for NZ IFRS 18, please see four other Accounting Standards updated to incorporate amendments introduced by NZ IFRS 18. These versions are mandatory from 1 January 2027.
NZ IFRS 18 has also amended other NZ IFRSs. Please refer to Appendix D of NZ IFRS 18, along with the relevant Standards, to understand how these amendments apply from 1 January 2027.
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