NZ SIC-27

Evaluating the Substance of Transactions Involving the Legal Form of a Lease

Provides guidance on accounting for a transaction or a series of structured transactions (an arrangement) with an unrelated party or parties that involves the legal form of a lease.

  • NZ SIC-27 – This version is effective for reporting periods beginning on or after
    1 Jan 2018 (superseded by NZ IFRS 16)

    Date of issue: Nov 2012

    Date compiled to: Dec 2016 (excludes NZ IFRS 16)

    Download

  • NZ SIC-27 – This version is effective for reporting periods beginning on or after
    1 Dec 2012 (superseded by NZ IFRS 16)

    Date of issue: Nov 2012

    Date compiled to: Nov 2012 (excl NZ IFRS 9)

    Download
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