NZ SIC-32 Intangible Assets—Website Costs

  • For-profit
  • Archived Standards

Provides guidance about accounting for internal expenditure on the development and operation of an entity’s own website.

  • NZ SIC-32 – 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 SIC-32 IASB – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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