NZ IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

Specifies accounting for assets held for sale, and the presentation and disclosure of discontinued operations.

  • Editorial Corrections to NZ IFRS

    Date of issue: Feb 2020

  • NZ IFRS 5 – 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

  • NZ IFRS 5 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Jan 2012

    Date compiled to: 31 Dec 2015 (excl NZ IFRS 9)

  • NZ IFRS 5 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2012 (excl NZ IFRS 9)

  • NZ IFRS 5 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • NZ IFRS 5 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

  • Editorial Corrections

    Date of issue: Sep 2012

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