International resources

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

IASB resources

The International Accounting Standards Board (IASB) issued IFRS 18 (for which NZ IFRS 18 is based on and is equivalent to) and have developed supporting material.

This includes a basis for conclusions of the decisions made when developing the requirements, illustrative examples of the requirements, an effects analysis of the likely benefits and costs of the standard and a table of concordance showing changes from IAS 1 to IFRS 18.

	Basis for Conclusions Explanation of the IASB’s considerations in developing the requirements in IFRS 18. *This is restricted to those with NZ-assigned IP addresses only.

Illustrative Examples Worked examples for aspects of IFRS 18, including flowcharts relating to key requirements in IFRS 18. *This is restricted to those with NZ-assigned IP addresses only.

	Table of concordance Comparison table of requirements in IAS 1 and IFRS 18 showing changes to each paragraph of IAS 1.

One Page quick view of IFRS 18 Outline of how IFRS 18 will improve communication in financial statements.

	Project Summary Overview of the IFRS 18 project in non-technical language.

Effects Analysis Description of the likely benefits and costs of IFRS 18.

	Feedback Statement Summary of feedback on proposals and the IASB’s response to feedback.

Webcast series - New requirements in IFRS 18 explained Webcasts from the IASB explaining the new requirements in IFRS 18.

For further IFRS 18 resources provided by the IASB, refer to the IFRS 18 supporting material webpage.

Standards

International resources

Standard and amendments

Related IFRIC agenda decisions

Guidance material