Amending standards

relating to Tier 1 and 2 for-profit standards

Applicable for periods as indicated. Also applies to subsequent periods until that standard is revoked (superseded) by a new/amended/revised standard.

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

Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Amendments to NZ IAS 28)

2025 Amendments to XRB A1 Application of the Accounting Standards Framework

Translation to Hyperinflationary Presentation Currency (Amendments to NZ IAS 21)

Amendments to For-profit Domestic Accounting Standards due to NZ IFRS 18

Amendments to XRB A2 resulting from the Regulatory Systems (Economic Development) Amendment Act 2025

RDR Concessions - NZ IFRS 18 Presentation and Disclosure in Financial Statements

Contracts Referencing Nature-Dependent Electricity

Amendments to the Classification and Measurement of Financial Instruments

Mandatory Date of Amendments to NZ IFRS 10 and NZ IAS 28 (2024)

Lack of Exchangeability

Supplier Finance Arrangements

International Tax Reform - Pillar Two Model Rules

Non-current Liabilities with Covenants

Disclosure of Fees for Audit Firms' Services

Lease Liability in a Sale and Leaseback

Standards