NZ IFRIC 10

Interim Financial Reporting and Impairment

Provides guidance on the interaction between the requirements of NZ IAS 34 and the recognition of impairment losses on goodwill in NZ IAS 36 and certain financial assets in NZ IAS 39, and the effect of that interaction on subsequent interim and annual financial statements.

  • NZ IFRIC 10 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: Dec 2016

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