NZ IFRIC 21 Levies

  • For-profit

Provides guidance on accounting for a liability to pay a levy if that liability is within the scope of NZ IAS 37.

  • NZ IFRIC 21 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Jun 2013 Date compiled to: 30 Jun 2013
    Additional material: NZ IFRIC 21 IASB – 1 Jan 2014
*Additional Material is restricted to those with NZ-assigned IP addresses only.