NZ IAS 40 Investment Property

  • For-profit

Prescribes the accounting treatment for investment property and related disclosure requirements.

  • NZ IAS 40 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 31 Jan 2021 (excludes NZ IFRS 17)
*Additional Material is restricted to those with NZ-assigned IP addresses only.