NZ IFRIC 15

Provides guidance on accounting for the revenue and associated expenses by entities that undertake the construction of real estate directly or through subcontractors. 

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  1 Dec 2012 (superseded by NZ IFRS 15)

  Date of issue: Nov 2012

  Date compiled to: Nov 2012

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