NZ IAS 18

Revenue

Prescribes the accounting treatment of revenue arising from certain types of transactions and events.

  • NZ IAS 18 – This version is effective for reporting periods beginning on or after
    1 Jan 2016 (superseded by NZ IFRS 15)

    Date of issue: Nov 2012

    Date compiled to: Dec 2015 (excl NZ IFRS 9)

  • NZ IAS 18 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Date of issue: Nov 2012

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

  • NZ IAS 18 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012

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