NZ IAS 28

Prescribes the accounting for investments in associates and the requirements for the application of the equity method when accounting for investments in associates and joint ventures.

• NZ IAS 28 – 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: Jan 2022

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Amendments

• Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – This version is effective for reporting periods beginning on or after 1 Jan 2028 (early adoption permitted)

  Date of issue: Oct 2014

  Date compiled to: Jun 2024

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• Mandatory Date of Amendments to NZ IFRS 10 and NZ IAS 28 2024 – Periods beginning on or after
  1 Jan 2025 (early adoption permitted)

  Date of issue: May 2024

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Previous version

• NZ IAS 28 – 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: Feb 2020 (excludes NZ IFRS 17)

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