NZ SIC-15 Operating Leases—Incentives

  • For-profit

Provides guidance on how incentives in an operating lease should be recognised in the financial statements of both the lessee and the lessor.

  • NZ SIC-15 – This version is effective for reporting periods beginning on or after 1 Dec 2012 (superseded by NZ IFRS 16)

    Date compiled to: 30 Nov 2012
    Additional material: NZ SIC-15 IASB – 31 Dec 2012
*Additional Material is restricted to those with NZ-assigned IP addresses only.