NZ IFRIC 21

Levies


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Provides guidance on accounting for a liability to pay a levy if that liability is within the scope of NZ IAS 37.

  • NZ IFRIC 21 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Jun 2013

    Date compiled to: Jun 2013

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New version not yet mandatory

  • NZ IFRIC 21 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Jun 2013

    Date compiled to: Jan 2026

    Download
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