New Zealand Equivalent to IFRIC Interpretation 12

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

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Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

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

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*Additional Material is restricted to those with NZ-assigned IP addresses only.