> Accounting standards > For-profit standards > NZ IFRS 15

NZ IFRS 15 Revenue from Contracts with Customers

  • For-profit

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.

  • 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: 28 Feb 2018 (excludes NZ IFRS 17)
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Previous Versions

  • NZ IFRS 15 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Jul 2014 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
    Download

  • NZ IFRS 15 – This version is effective for reporting periods beginning on or after
    1 Jan 2018 (includes consequential amendments to other standards)

    Date of issue: Jul 2014 Date compiled to: 31 Dec 2015
    Download
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