FRS-44

Prescribes New Zealand-specific disclosures which are required in addition to those required under NZ IFRS.

• FRS 44 – Periods beginning on or after
  1 Jan 2024 (early adoption permitted)

  Date of issue: Nov 2012

  Date compiled to: Dec 2023

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Amendments

Commencement and Application

Application of these amendments is required for accounting periods beginning on or after 1 January 2024. Application is permitted for accounting periods that begin before 1 January 2024 but have not ended or do not end before 15 June 2023.

• Disclosure of Fees for Audit Firms' Services (Amendments to FRS 44)

  Date of issue: May 2023

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Previous version

• FRS-44 – This version is effective for annual periods ending on or after
  30 Sept 2020 (early application permitted)

  Date of issue: Nov 2012

  Date compiled to: Aug 2020

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