NZ IAS 16 Property, Plant and Equipment

  • For-profit

Prescribes the accounting treatment for property, plant and equipment.

  • NZ IAS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 29 Feb 2020 (excludes NZ IFRS 17)

Amendments

  • Property Plant and Equipment Proceeds before Intended Use – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early adoption permitted)

    Date of issue: Jun 2020
  • Editorial Corrections to NZ IFRS

    Date of issue: Feb 2020
  • NZ IAS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
  • NZ IAS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2015
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