New Zealand Equivalent to International Financial Reporting Standard 15

Revenue from Contracts with Customers


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Establishes principles to be applied in reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a customer.

Applicable for reporting periods as indicated. 

  • NZ IFRS 15 – This version is effective for reporting periods beginning on or after
    1 Jan 2023 (early application permitted)

    Date of issue: Jul 2014

    Date compiled to: Jan 2022

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New version not yet mandatory

  • NZ IFRS 15 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Jul 2014

    Date compiled to: Jan 2026

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Previous version

  • NZ IFRS 15 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Jul 2014

    Date compiled to: Jan 2021 (excludes NZ IFRS 17)

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