NZ IAS 12

Income Taxes

Prescribes the accounting treatment for income taxes.

  • NZ IAS 12 – 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

Previous version

  • NZ IAS 12 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: 28 Feb 2018

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