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

Amendments

  • RDR NZ IFRS 16 and NZ IAS 7 – These amendments are effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Jul 2018

Previous Versions

  • 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
  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted - includes consequential amendments to other standards)

    Date of issue: Feb 2016
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