NZ IAS 37 Provisions, Contingent Liabilities and Contingent Assets

• For-profit

Prescribes appropriate recognition and measurement bases and disclosures for provisions, contingent liabilities and contingent assets.

• NZ IAS 37 – This version is effective for reporting periods beginning on or after
  1 Jan 2019 (early adoption permitted)

  Date of issue: Nov 2012 Date compiled to: 28 Feb 2018 (excludes NZ IFRS 17)

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Amendments

• Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
  1 Jan 2020 (early adoption permitted)

  Date of issue: May 2018

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Previous Versions

• NZ IAS 37 – 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 (excludes NZ IFRS 16)

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• NZ IAS 37 – 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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