NZ IAS 36

Requires an entity to recognise an impairment loss if its assets are carried at more than their recoverable amount, specifies when an entity should reverse an impairment loss and prescribes disclosures.

• NZ IAS 36 – 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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Previous versions

• NZ IAS 36 – This version is effective for reporting periods beginning on or after
  1 Jan 2018

  Date of issue: Nov 2012

  Date compiled to: Jan 2021 (excludes NZ IFRS 17 and Amendments to NZ IFRS 17)

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