NZ IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

  • For-profit
  • Archived Standards

Provides guidance on accounting for interests arising from decommissioning funds where the assets of the fund are administered separately and a contributor’s right to access the assets is restricted.

  • NZ IFRIC 5 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Date of issue: Nov 2012 Date compiled to: 30 Nov 2012 (excl NZ IFRS 9)
  • NZ IFRIC 5 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012
*Additional Material is restricted to those with NZ-assigned IP addresses only.