Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick IFRS Standards are adopted via New Zealand equivalents to International Financial Reporting Standards (NZ IFRS), which are fully converged with IFRS 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 whose securities are publicly traded in New Zealand are required to apply NZ IFRS. However, the Registrar of Companies and the regulatory body, the Financial Markets Authority, can give exemptions in prescribed circumstances.
The IFRS for SMEs Standard is required or permitted No.
The IFRS for SMEs Standard is under consideration No.
Last updated:
29 March 2019
Last updated:
18 November 2015

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