FRS-43 Summary Financial Statements

  • For-profit
  • Archived Standards

Specifies the accounting practice and minimum disclosure requirements for summary financial statements prepared in accordance with NZ IFRS.

  • 2017 Omnibus Amendments to NZ IFRS

    Date of issue: Nov 2017
  • FRS 43 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2015
  • FRS 43 – This version is effective for reporting periods beginning on or after
    1 Apr 2014

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2014
  • FRS-43 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2102