NZ IFRIC 12

Service Concession Arrangements

Provides guidance on the accounting by operators for public-to-private service concession arrangements.

  • NZ IFRIC 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: 28 Feb 2018

  • NZ IFRIC 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)

  • NZ IFRIC 12 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012

    Date compiled to: 30 Nov 2012 (excl NZ IFRS 9)

  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018

*Additional Material is restricted to those with NZ-assigned IP addresses only.