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.

  • NZ IFRS 18 – Periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: May 2024

    Date compiled to: May 2024

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