NZ IFRS 15 Revenue from Contract with Customers

  • For-profit
  • Archived Standards

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 2018

    Date of issue: Jul 2014 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
  • 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
  • NZ IFRS 15 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

  • Clarifications to NZ IFRS 15

    Date of issue: May 2016
  • Effective date of NZ IFRS 15

    Date of issue: Nov 2015
  • NZ IFRS 15 Disclosure Concessions

    Date of issue: Dec 2014
*Additional Material is restricted to those with NZ-assigned IP addresses only.