NZ IFRIC 4

Determining whether an Arrangement contains a Lease

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    1 Jan 2013 (superseded by NZ IFRS 16)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: Dec 2016

    Download

  • 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    1 Jan 2013 (superseded by NZ IFRS 16)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: Nov 2012

    Download

  • NZ IFRIC 4 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012

    Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.

Related pages

Standards