NZ IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

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

    Date of issue: Nov 2004

    Date compiled to: 31 Dec 2011 (excl NZ IFRS 9, 11 & 13)

  • NZ IFRS 5 – This version is effective for reporting periods beginning on or after
    1 Jul 2009

    Date of issue: Nov 2004

    Date compiled to: 30 Jun 2011 (excl NZ IFRS 9, 11 & 13)

  • NZ IFRS 5 – This version is effective for reporting periods beginning on or after
    1 Jan 2009

    Date of issue: Nov 2004

    Date compiled to: 1 Nov 2007

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