NZ IFRS 16 Leases

  • For-profit

Sets out the principles for the recognition, measurement, presentation and disclosure of leases.

  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Feb 2016 Date compiled to: 12 Jul 2018
    Additional material: NZ IFRS 16 IASB – 1 Jan 2020
*Additional Material is restricted to those with NZ-assigned IP addresses only.