NZ IFRIC 4 Determining whether an Arrangement contains a Lease

  • For-profit

Provides guidance on determining whether an arrangement that does not take the legal form of a lease but conveys a right to use an asset in return for a payment or series of payments contains a lease.

  • NZ IFRIC 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2013 (superseded by NZ IFRS 16)

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016
    Additional material: NZ IFRIC 4 IASB – 1 Jan 2018

Previous Versions

  • NZ IFRIC 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2013 (superseded by NZ IFRS 16)

    Date of issue: Nov 2012 Date compiled to: 30 Nov 2012
    Additional material: NZ IFRIC 4 IASB – 1 Jan 2013
*Additional Material is restricted to those with NZ-assigned IP addresses only.