NZ IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

  • For-profit

Provides guidance on accounting for interests arising from decommissioning funds where the assets of the fund are administered separately and a contributor’s right to access the assets is restricted.

  • NZ IFRIC 5 – 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

Previous Versions

  • NZ IFRIC 5 – This version is effective for reporting periods beginning on or after 1 Jan 2013

    Date of issue: Nov 2012 Date compiled to: 30 Nov 2012 (excl NZ IFRS 9)
*Additional Material is restricted to those with NZ-assigned IP addresses only.