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
    11 Jun 2020 (early adoption permitted, including in financial statements not yet authorised for issue at 11 June 2020)

    Date of issue: Feb 2016 Date compiled to: 11 Jun 2020

Amendments

  • Interest Rate Benchmark Reform - Phase 2 – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Sep 2020
  • Covid-19-Related Rent Concessions – This version is effective for reporting periods beginning on or after 11 Jun 2020

    Date of issue: Jun 2020
  • 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 is restricted to those with NZ-assigned IP addresses only.