NZ IFRIC 18 Transfers of Assets from Customers

  • For-profit

Provides guidance on accounting for transfers of items of property, plant and equipment by entities that receive such transfers from their customers (the entity transferring the asset).

  • NZ IFRIC 18 – This version is effective for reporting periods beginning on or after 1 Dec 2012 (superseded by NZ IFRS 15)

    Date of issue: Nov 2012 Date compiled to: 30 Nov 2012
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