New Zealand Equivalent to IFRIC Interpretation 21

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

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

• 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

  Download

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

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