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    1 Dec 2012 (superseded by NZ IFRS 10)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

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