NZ IAS 1

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)

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Amendments

• 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. 

  Date of issue: Aug 2020

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• 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)

  Date of issue: Apr 2020

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Previous version

• 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)

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