NZ IFRS 10 Consolidated Financial Statements

  • For-profit
  • Archived Standards

Requires an entity that is a parent to present consolidated financial statements.

  • NZ IFRS 10 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2018
  • NZ IFRS 10 – 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
  • Amendments to NZ IFRS 10 and NZ IAS 28 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 Effective Date of Amendments to NZ IFRS 10 and NZ IAS 28

    Date of issue: Feb 2016
  • 2017 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2019

    Date of issue: Nov 2017
  • Amendments to NZ IFRS 10 and NZ IAS 28 – This version is effective for reporting periods beginning on or after
    1 Jan 2016 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture

    Date of issue: Oct 2014
  • NZ IFRS 10 – 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 IFRS 10 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

  • Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 28 Investment Entities

    Date of issue: Feb 2015
  • NZ IFRS 10 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 27 Investment Entities

    Date of issue: Dec 2012
  • Editorial Corrections

    Date of issue: Sep 2012
  • Amendments to NZ IFRS 10, NZ IFRS 11 and NZ IFRS 12 Consolidated Financial Statements,Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance

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