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

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

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
*Additional Material is restricted to those with NZ-assigned IP addresses only.