Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

Provides guidance on accounting for interests arising from decommissioning funds where the assets of the fund are administered separately and a contributor’s right to access the assets is restricted.

  • NZ IFRIC 5 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: Dec 2016

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