Agreements for the Construction of Real Estate

Provides guidance on accounting for the revenue and associated expenses by entities that undertake the construction of real estate directly or through subcontractors. 

  • NZ IFRIC 15 – This version is effective for reporting periods beginning on or after
    1 Dec 2012 (superseded by NZ IFRS 15)

    Date of issue: Nov 2012

    Date compiled to: Nov 2012

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