Conceptual Frameworks
- For-profit
- Not-for-profit
- Public Sector
For-profit
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New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting (2018 NZ Conceptual Framework) – This version is effective for reporting periods beginning on or after
1 Jan 2020 (early adoption permitted) -
New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 – From the point at which the 2018 NZ Conceptual Framework becomes effective, you can refer to this NZ Framework in the limited circumstances that you are required to do so by the relevant NZ IFRS. The 2018 NZ Conceptual Framework (issued May 2018 - see above) is effective for annual periods beginning on or after 1 January 2020.
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Revocation of Tier 3 and Tier 4 For-profit Accounting Standards – This version is effective for reporting periods beginning on or after
1 Apr 2015
For-profit Amendments
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Definition of Material - Amendments to Conceptual Frameworks – This version is effective for reporting periods beginning on or after
1 Jan 2020 (early adoption permitted)
Not-for-profit
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PBE Conceptual Framework – This version is effective for reporting periods beginning on or after
1 Jan 2017 Tiers 1, 2 & 3 -
PBE Framework – This version is effective for reporting periods beginning on or after
1 Apr 2015 Tier 1,2 & 3
Public Sector
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PBE Conceptual Framework - Effective for reporting periods beginning 1 Jan 2017 Tier 1,2 & 3
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PBE Framework – This version is effective for reporting periods beginning on or after
1 Apr 2015 Tier 1,2 & 3
Accounting Standards Framework
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