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NZ IFRIC 22 Foreign Currency Transactions and Advance Consideration

  • For-profit

Addresses a transaction date for determining the exchange rate to use when there is advanced consideration in a foreign currency.

  • NZ IFRIC 22 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Feb 2017
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Amendments

  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018
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