NZ IFRS 16 Leases

  • For-profit
  • Archived Standards

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

  • Covid-19-Related Rent Concessions – This version is effective for reporting periods beginning on or after 1 Jun 2020 (early adoption permitted)

    Date of issue: Jun 2020
  • Interest Rate Benchmark Reform - Phase 2 – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Sep 2020
  • 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
  • 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
  • RDR NZ IFRS 16 and NZ IAS 7 – These amendments are effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Jul 2018
*Additional Material is restricted to those with NZ-assigned IP addresses only.