NZ IAS 16

Prescribes the accounting treatment for property, plant and equipment.

• Property Plant and Equipment Proceeds before Intended Use – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early adoption permitted)

  Date of issue: Jun 2020

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• NZ IAS 16 – This version is effective for reporting periods beginning on or after
  1 Jan 2018

  Date of issue: Nov 2012

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

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• NZ IAS 16 – This version is effective for reporting periods beginning on or after
  1 Jan 2016

  Date of issue: Nov 2012

  Date compiled to: Dec 2015

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• Editorial Corrections to NZ IFRS

  Date of issue: Feb 2020

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• NZ IAS 16 – This version is effective for reporting periods beginning on or after
  1 Jul 2014

  Date of issue: Nov 2012

  Date compiled to: Feb 2014

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• Amendments to NZ IAS 16 and NZ IAS 38 Clarification of Acceptable Methods of Depreciation and Amortisation

  Date of issue: Jul 2014

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• Amendments to NZ IAS 16 and NZ IAS 41 Agriculture: Bearer Plants

  Date of issue: Aug 2014

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• NZ IAS 16 – This version is effective for reporting periods beginning on or after
  1 Jan 2013

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• NZ IAS 16 – This version is effective for reporting periods beginning on or after
  1 Dec 2012

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