New Zealand International Financial Reporting Standards (NZIFRS)
Page updated 17 Dec 2009
This Treasury guidance material has been re-located on the Treasury's website or superseded.
Its new location, or the location of the most appropriate equivalent guidance, is: http://www.treasury.govt.nz/publications/guidance/reporting/nzifrs.
Refer to Guidance and Instructions for an overview of Treasury guidance on the New Zealand public sector performance and financial management system.