Lease Liability in a Sale and Leaseback

Amends requirements in NZ IFRS 16 explaining how an entity accounts for a sale and leaseback after the date of the transaction.

  • Lease Liability in a Sale and Leaseback – Periods beginning on or after 1 Jan 2024 (early application permitted on a voluntary basis)

    Date of issue: Nov 2022

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