NZ SIC-27 (PBE)

Evaluating the Substance of Transactions Involving the Legal Form of a Lease

  • NZ SIC-27 (PBE) – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012

    Date compiled to: Nov 2012

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