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NZ IFRIC 15 Agreements for the Construction of Real Estate

  • For-profit

Provides guidance on accounting for the revenue and associated expenses by entities that undertake the construction of real estate directly or through subcontractors. 

  • NZ IFRIC 15 – 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    1 Dec 2012 (superseded by NZ IFRS 15)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: 30 Nov 2012
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