Changes in Existing Decommissioning, Restoration and Similar Liabilities

Provides guidance on how to account for the effect of changes in the measurement of existing decommissioning, restoration and similar liabilities.

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

    Date of issue: Nov 2012

    Date compiled to: Feb 2018

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