> Accounting standards > For-profit standards > NZ IFRS 16

NZ IFRS 16 Leases

  • For-profit

Sets out the principles for the recognition, measurement, presentation and disclosure of leases.

  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Feb 2016
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Amendments

  • RDR NZ IFRS 16 and NZ IAS 7 – These amendments are effective for reporting periods beginning
    1 Jan 2019 (early adoption permitted)

    Date of issue: Jul 2018
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Previous Versions

  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted - includes consequential amendments to other standards)

    Date of issue: Feb 2016
    Download
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