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Tier 2 Disclosure Checklist NZ International Financial Reporting Standards Reduced Disclosure Regime (NZ IFRS (DR)) For reporting periods ending 31 March 2016 Deloitte New Zealand NZ IFRS (DR) disclosure
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NZ IFRS RDR disclosure refers to the disclosure requirements for entities in New Zealand following the International Financial Reporting Standards RDR.
Entities in New Zealand that follow the International Financial Reporting Standards RDR are required to file NZ IFRS RDR disclosure.
To fill out NZ IFRS RDR disclosure, entities need to follow the specific disclosure requirements outlined in the International Financial Reporting Standards RDR.
The purpose of NZ IFRS RDR disclosure is to provide transparency and relevant information to stakeholders about the financial performance and position of entities following the International Financial Reporting Standards RDR.
Information such as financial statements, accounting policies, notes to the financial statements, and other relevant disclosures must be reported on NZ IFRS RDR disclosure.
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