NZ IAS 34

Interim Financial Reporting

Defines the minimum content of an interim financial report, including disclosures, and identifies the accounting recognition and measurement principles that should be applied in an interim financial report.

  • NZ IAS 34 – 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 34 – 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

  • NZ IAS 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2016

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