FRS-44

New Zealand Additional Disclosures

Prescribes New Zealand-specific disclosures which are required in addition to those required under NZ IFRS.

  • FRS-44 – This version is effective for annual periods ending on or after
    30 Sep 2020 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: 31 Aug 2020

Previous version

  • FRS 44 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: 30 Sep 2019

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