NZ IFRIC 21

Levies

Provides guidance on accounting for a liability to pay a levy if that liability is within the scope of NZ IAS 37.

  • NZ IFRIC 21 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Jun 2013

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