NZ IFRIC 5
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
Provides guidance on accounting for interests arising from decommissioning funds where the assets of the fund are administered separately and a contributor’s right to access the assets is restricted.
- Financial Reporting Strategy
- Accounting Standards
- Audit and Assurance Standards
- Climate-related Disclosures
- COVID-19 Reporting implications