NZ IFRS 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards

  • For-profit
  • Archived Standards

Requires an entity to comply with each NZ IFRS® which is effective when the entity prepares its first NZ IFRS financial statements, subject to limited exemptions explained in the Standard.

  • Annual Improvements to NZ IFRS 2018-2020 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early adoption permitted)

    Date of issue: Jun 2020
  • NZ IFRS 1 Jan18 – 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)
  • 2019 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2020

    Date of issue: Sep 2019
  • NZ IFRS 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 (excl NZ IFRS 9 and NZ IFRS 15)
  • Annual Improvements 2014–2016 Cycle

    Date of issue: Feb 2017
  • NZ IFRS 1 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2014 (excl NZ IFRS 9, 14 and 15)
  • NZ IFRS 1 – 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 (excl NZ IFRS 9)
  • NZ IFRS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

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

  • Amendments to NZ IFRS 1 Government Loans

    Date of issue: Apr 2012
*Additional Material is restricted to those with NZ-assigned IP addresses only.