NZ IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

  • For-profit

Provides guidance on how to account for the effect of changes in the measurement of existing decommissioning, restoration and similar liabilities.

  • NZ IFRIC 1 – 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: 28 Feb 2018
    Additional material: NZ IFRIC 1 IASB – 31 Dec 2012

Previous Versions

  • NZ IFRIC 1 – This version is effective for reporting periods beginning on or after 1 Dec 2012

    Date of issue: Nov 2012 Date compiled to: 30 Nov 2012
    Additional material: NZ IFRIC 1 IASB – 31 Dec 2012
*Additional Material is restricted to those with NZ-assigned IP addresses only.