NZ SIC-12

Consolidation - Special Purpose Entities

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

  • NZ SIC-12 – This version is effective for reporting periods beginning on or after
    1 Dec 2012 (superseded by NZ IFRS 10)

    Date of issue: Nov 2004

    Date compiled to: Nov 2012

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Standards