NZ IAS 16

Prescribes the accounting treatment for property, plant and equipment.

• NZ IAS 16 – This version is effective for reporting periods beginning on or after
  1 Jan 2023 (early application permitted)

  Date of issue: Nov 2012

  Date compiled to: 31 Jan 2022

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Previous version

• NZ IAS 16 – This version is effective for reporting periods beginning on or after
  1 Jan 2022 (early adoption permitted)

  Date of issue: Nov 2012

  Date compiled: 31 Jan 2021 (excludes NZ IFRS 17)

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• NZ IAS 16 – This version is effective for reporting periods beginning on or after
  1 Jan 2019 (early adoption permitted)

  Date of issue: Nov 2012

  Date compiled to: 29 Feb 2020 (excludes NZ IFRS 17)

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