NZ SIC-32

Provides guidance about accounting for internal expenditure on the development and operation of an entity’s own website.

• NZ SIC-32 – This version is effective for reporting periods beginning on or after
  1 Jan 2020 (early application permitted)

  Date of issue: Nov 2012

  Date compiled to: Jan 2019

  Download

New version not yet mandatory

• NZ SIC-32 – This version is effective for reporting periods beginning on or after
  1 Jan 2027 (early adoption permitted)

  Date of issue: Nov 2012

  Date compiled to: Jan 2026

  Download

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