NZ IFRIC 15

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    1 Dec 2012 (superseded by NZ IFRS 15)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: 30 Nov 2012

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