NZ IAS 19

Employee Benefits

Prescribes the accounting and disclosures for employee benefits.

  • NZ IAS 19 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2016

  • Plan Amendment, Curtailment or Settlement – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Mar 2018

  • NZ IAS 19 – 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

  • NZ IAS 19 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: Nov 2012

    Date compiled to: 28 Feb 2014

  • NZ IAS 19 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • NZ IAS 19 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

  • Editorial Corrections

    Date of issue: Sep 2012

  • Amendments to NZ IAS 19 Defined Benefit Plans

    Date of issue: Feb 2014

  • NZ IAS 19

    Date of issue: Aug 2011

*Additional Material is restricted to those with NZ-assigned IP addresses only.