NZ SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease

  • For-profit

Provides guidance on accounting for a transaction or a series of structured transactions (an arrangement) with an unrelated party or parties that involves the legal form of a lease.

  • NZ SIC-27 – This version is effective for reporting periods beginning on or after 1 Jan 2018 (superseded by NZ IFRS 16)

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
    Additional material: NZ SIC-27 IASB

Previous Versions

  • NZ SIC-27 – This version is effective for reporting periods beginning on or after 1 Dec 2012 (superseded by NZ IFRS 16)

    Date of issue: Nov 2012 Date compiled to: 30 Nov 2012 (excl NZ IFRS 9)
    Additional material: NZ SIC-27 IASB – 1 Dec 2012
*Additional Material is restricted to those with NZ-assigned IP addresses only.