NZ IFRS 15

Revenue from Contract with Customers

Establishes principles to be applied in reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a customer.

  • NZ IFRS 15 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Jul 2014

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

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  • NZ IFRS 15 – This version is effective for reporting periods beginning on or after
    1 Jan 2018 (includes consequential amendments to other standards)

    Date of issue: Jul 2014

    Date compiled to: Dec 2015

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  • NZ IFRS 15 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

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  • Clarifications to NZ IFRS 15

    Date of issue: May 2016

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  • Effective date of NZ IFRS 15

    Date of issue: Nov 2015

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  • NZ IFRS 15 Disclosure Concessions

    Date of issue: Dec 2014

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