NZ IAS 34 Interim Financial Reporting

  • For-profit
  • Archived Standards

Defines the minimum content of an interim financial report, including disclosures, and identifies the accounting recognition and measurement principles that should be applied in an interim financial report.

Defines the minimum content of an interim financial report, including disclosures, and identifies the accounting recognition and measurement principles that should be applied in an interim financial report.

  • NZ IAS 34 – 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 (excl 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 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2012
  • NZ IAS 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • NZ IAS 34 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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