NZ IAS 1 Presentation of Financial Statements

  • For-profit
  • Archived Standards

Prescribes the basis for presentation of general purpose financial statements.

  • Definition of Material - Amendments to NZ IAS 1 and NZ IAS 8 – These amendments are effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Dec 2018
  • NZ IAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
  • NZ IAS 1 – 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 (excludes NZ IFRS 9 and NZ IFRS 15)
  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018
  • NZ IAS 1 – 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 (excludes NZ IFRS 9)
  • NZ IAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

  • Amendments to NZ IAS 1

    Date of issue: Feb 2015
  • NZ IAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • NZ IAS 1 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

  • Amendments to NZ IAS 1 Presentation of Other Comprehensive Income

    Date of issue: Aug 2011
*Additional Material is restricted to those with NZ-assigned IP addresses only.