BDO publishes New Zealand Illustrative Financial Statements as at 31 December 2025
BDO publishes New Zealand Illustrative Financial Statements as at 31 December 2025
BDO has published 31 December 2025 Illustrative Financial Statements for Tier 1 and Tier 2 entities.
For for-profit entities updates include disclosures relating to the amendments to NZ IAS 21 Lack of exchangeability, which is applicable for periods starting 31 December 2025. In addition, amendments to NZ IFRS 9 relating to nature dependent resources and designation of equity instruments measured at fair value through other comprehensive income, which are effective for periods beginning 1 January 2026, and are available for early adoption have also been included.
For not-for-profit entities, there have not been any major changes from prior year.
You can access the publications here.
The following publications have been made available:
For for-profit entities updates include disclosures relating to the amendments to NZ IAS 21 Lack of exchangeability, which is applicable for periods starting 31 December 2025. In addition, amendments to NZ IFRS 9 relating to nature dependent resources and designation of equity instruments measured at fair value through other comprehensive income, which are effective for periods beginning 1 January 2026, and are available for early adoption have also been included.
For not-for-profit entities, there have not been any major changes from prior year.
You can access the publications here.
The following publications have been made available:
- Illustrative Financial Statements for Years ended 31 December 2025: Tier 1 For-Profit Reporter
- Illustrative Financial Statements for Years ended 31 December 2025: Tier 2 For-Profit Reporter
- Illustrative Financial Statements for Years ended 31 December 2025: Tier 1 Not-For-Profit Reporter
- Illustrative Financial Statements for Years ended 31 December 2025: Tier 2 Not-For-Profit Reporter
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