> Accounting Standards > For-profit standards > NZ IFRIC 4

NZ IFRIC 4 Determining whether an Arrangement contains a Lease

  • For-profit

Provides guidance on determining whether an arrangement that does not take the legal form of a lease but conveys a right to use an asset in return for a payment or series of payments contains a lease.

  • NZ IFRIC 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2013 (superseded by NZ IFRS 16)

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016
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Previous Versions

  • NZ IFRIC 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2013 (superseded by NZ IFRS 16)

    Date of issue: Nov 2012 Date compiled to: 30 Nov 2012
    Download
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