Intangible Assets—Website Costs

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: 31 Jan 2019

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