NZ IFRS 15 Revenue from Contracts with Customers

  • For-profit

Establishes principles to be applied in reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a customer.

  • NZ IFRS 15 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Jul 2014 Date compiled to: 28 Feb 2018 (excludes PBE IFRS 17)
    Additional material: NZ IFRS 15 IASB – 1 Jan 2020

Previous Versions

  • NZ IFRS 15 – This version is effective for reporting periods beginning on or after 1 Jan 2018

    Date of issue: Jul 2014 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
    Additional material: NZ IFRS 15 IASB – 1 Jan 2018
*Additional Material is restricted to those with NZ-assigned IP addresses only.