NZ SIC-32

Provides guidance about accounting for internal expenditure on the development and operation of an entity’s own website.

• NZ SIC-32 – This version is effective for reporting periods beginning on or after
  1 Jan 2020 (early application permitted)

  Date of issue: Nov 2012

  Date compiled to: Jan 2019

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