New Zealand Equivalent to IFRIC Interpretation 5

Provides guidance on accounting for interests arising from decommissioning funds where the assets of the fund are administered separately and a contributor’s right to access the assets is restricted.

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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 5 – This version is effective for reporting periods beginning on or after
  1 Jan 2018

  Date of issue: Nov 2012

  Date compiled to: Dec 2016

  Download

New version not yet mandatory

• NZ IFRIC 5 – 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

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