Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick New Zealand has adopted New Zealand equivalents to IFRS Standards (NZ-IFRS) for all public companies. NZ-IFRS are substantively identical to IFRS Standards as issued by the IASB Board with three additional New Zealand-specific standards.
IFRS Standards are permitted but not required for domestic public companies
IFRS Standards are required or permitted for listings by foreign companies tick Foreign companies are required to use NZ-IFRS unless specific exemption is granted allowing them to use another financial reporting framework including IFRS Standards as issued by the IASB.
The IFRS for SMEs Standard is required or permitted No.
The IFRS for SMEs Standard is under consideration No.
Last updated:
16 June 2016
Last updated:
18 November 2015
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