NZ IAS 2

Inventories

Prescribes the accounting treatment for inventories.

  • NZ IAS 2 – 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 IAS 2 – 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 (excludes NZ IFRS 9 and NZ IFRS 15)

  • NZ IAS 2 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Date of issue: Nov 2012

    Date compiled to: 30 Nov 2012 (excludes NZ IFRS 9)

  • NZ IAS 2 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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