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 2021 (early adoption permitted)

    Date of issue: Feb 2016 Date compiled to: 30 Sep 2020

Amendments

  • Covid-19-Related Rent Concessions beyond 30 June 2021 – This version is effective for reporting periods beginning on or after 1 Apr 2021

    Date of issue: Apr 2021

Previous versions

  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after 1 Jun 2020 (early adoption permitted, including in financial statements not yet authorised for issue at 1 Jun 2020)

    Date of issue: Feb 2016 Date compiled to: 11 Jun 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 Date compiled to: 12 Jul 2018
*Additional Material is restricted to those with NZ-assigned IP addresses only.