NZ IFRIC 12

Service Concession Arrangements


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

  • NZ IFRIC 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2019

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New version not yet mandatory

  • NZ IFRIC 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2026

    Download
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