> Accounting standards > For-profit standards > NZ IAS 36

NZ IAS 36 Impairment of Assets

  • For-profit

Requires an entity to recognise an impairment loss if its assets are carried at more than their recoverable amount, specifies when an entity should reverse an impairment loss and prescribes disclosures.

  • NZ IAS 36 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016
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Previous Versions

  • NZ IAS 36 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2015 (excl NZ IFRS 9 and NZ IFRS 15)
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