Prescribes the basis for presentation of general purpose financial statements.
NZ IAS 1
– This version is effective for reporting periods beginning on or after
1 Jan 2023
(early application permitted)
Date of issue: Nov 2012
Date compiled to:
31 Jan 2022 (excludes Classification of Liabilities as Current or Non-current, and Classification of Liabilities as Current or Non-current – Deferral of Effective Date)
Classification of Liabilities as Current or Non-current—Deferral of Effective Date
– This version is effective for reporting periods beginning on or after
1 Jan 2022
(early adoption permitted). The amendments defer the effective date of Classification of Liabilities as Current or Non-current from 1 January 2022 to 1 January 2023.
Classification of Liabilities as Current or Non-current
– These amendments are effective for reporting periods beginning on or after
1 Jan 2022
(early adoption permitted)
NZ IAS 1
– 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:
31 Jan 2021 (excludes NZ IFRS 17, Amendments to NZ IFRS 17, Classification of Liabilities as Current or Non-current, and Classification of Liabilities as Current or Non-current—Deferral of Effective Date)
