NZ IAS 17 Leases

• For-profit

Prescribes the appropriate accounting policies and disclosures to apply to leases.

• NZ IAS 17 – This version is effective for reporting periods beginning on or after
  1 Jan 2018 (superseded by NZ IFRS 16)

  Date of issue: Nov 2012 Date compiled to: 31 Dec 2016

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Previous Versions

• NZ IAS 17 – This version is effective for reporting periods beginning on or after
  1 Jan 2016 (superseded by NZ IFRS 16)

  Date of issue: Nov 2012 Date compiled to: 30 Sep 2014

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