NZ IAS 36

Impairment of Assets

Requires an entity to recognise an impairment loss if its assets are carried at more than their recoverable amount, specifies when an entity should reverse an impairment loss and prescribes disclosures.

  • NZ IAS 36 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012

    Date compiled to: Dec 2015 (excl NZ IFRS 9 and NZ IFRS 15)

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  • NZ IAS 36 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Nov 2012

    Date compiled to: Oct 2013 (excl NZ IFRS 9)

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  • RDR Amendment to NZ IAS 36

    Date of issue: Oct 2013

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  • Amendments to NZ IAS 36 Recoverable Amount Disclosure for Non-Financial Assets

    Date of issue: Jun 2013

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  • NZ IAS 36 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

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  • NZ IAS 36 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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