NZ IAS 36

Impairment of Assets

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: 31 Jan 2022

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

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