NZ IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

Prescribes the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors.

  • NZ IAS 8 – 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 8 – 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 2019

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