New Zealand


  • Service: Advisory, Accounting Advisory Services
  • Type: Business and industry issue
  • Date: 20/01/2012

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Simon Lee

Simon Lee

Technical Director, Accounting Advisory Services

+64 4 816 4678

Diverse Group Limited 2011 

Illustrative financial statements under NZ IFRS       

This publication has been designed to serve as a strong example set of financial statements for a full reporting profit oriented entity in New Zealand.


Diverse 2011
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We use a fictitious company, Diverse Group Limited (Diverse), to illustrate how financial statements should be prepared and presented in accordance with the New Zealand equivalents to International Financial Reporting Standards (NZ IFRS).


We hope you will find this publication useful in putting into perspective the disclosure and presentation requirements of NZ IFRS and as a reference source in preparing your own financial statements.


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Diverse Group Ltd 2011 – NZ IFRS RDR

Diverse 2011 (RDR)
Illustrative financial statements for an entity moving from NZ IFRS to NZ IFRS applying the Reduced Disclosure Regime.