Operating Leases—Incentives

Provides guidance on how incentives in an operating lease should be recognised in the financial statements of both the lessee and the lessor.

  • NZ SIC-15 – This version is effective for reporting periods beginning on or after
    1 Dec 2012 (superseded by NZ IFRS 16)

    Date compiled to: Nov 2012

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