Transfers of Assets from Customers

Provides guidance on accounting for transfers of items of property, plant and equipment by entities that receive such transfers from their customers (the entity transferring the asset).

  • NZ IFRIC 18 – 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    1 Dec 2012 (superseded by NZ IFRS 15)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.