NZ IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

Prescribes the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors.

  • Definition of Accounting Estimates – This version is effective for reporting periods beginning on or after
    1 Jan 2023 (early adoption permitted)

    Date of issue: Mar 2021

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  • NZ IAS 8 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: Dec 2016

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  • NZ IAS 8 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012

    Date compiled to: Dec 2015 (excludes NZ IFRS 9)

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  • Definition of Material - Amendments to NZ IAS 1 and NZ IAS 8 – These amendments are effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Dec 2018

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  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018

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  • NZ IAS 8 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Date of issue: Nov 2012

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

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  • NZ IAS 8 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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