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.
Related Pages
- Accounting Standards
- Auditing and Assurance Standards
- Climate-related Disclosures
- Financial Reporting Strategy
- COVID-19 Reporting implications