> Accounting standards > For-profit standards > NZ IFRS 13

NZ IFRS 13 Fair Value Measurement

  • For-profit

Defines fair value, sets out a framework for measuring fair value and requires disclosures about fair value measurements.

  • NZ IFRS 13 – 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
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Previous Versions

  • NZ IFRS 13 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Jul 2014 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
    Download

  • NZ IFRS 13 – 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
    Download
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