New Zealand
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International Financial Reporting Standards
This section provides an overview of the latest publications, commentary and guides covering IFRS.
New Zealand Publications
Essential (Differential) Limited
A practical guide to segment reporting
AIFRS, NZ IFRS and IFRS - similar but not the same
International Publications
Our international IFRS publications address the following commonly asked questions: Briefly, what are the requirements of IFRS? What does changing to IFRS involve? How does IFRS compare to other accounting frameworks? What do IFRS financial statements look like? Where can I get advice on applying and interpreting IFRS?
IFRS Illustrative Financial Statements
This page contains examples of the IFRS illustrative financial statements. Examples are for existing IFRS preparers and includes financial statements for various industries.