IFRS publications

This section provides an overview of the latest publications, commentary and guides covering IFRS.

New Zealand Publications

 

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.

 

Corporate reporting

Our Corporate reporting web page has a useful set of guides, tips and examples of best practice on:

  • integrated reporting;
  • sustainability reporting;
  • good corporate governance;
  • remuneration, people and tax reporting;
  • management and board reporting; and 
  • investors’ views about good practice reporting.