NZ IAS 16

Property, Plant and Equipment

Prescribes the accounting treatment for property, plant and equipment.

  • Property Plant and Equipment Proceeds before Intended Use – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early adoption permitted)

    Date of issue: Jun 2020

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  • NZ IAS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

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

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  • NZ IAS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012

    Date compiled to: Dec 2015

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  • Editorial Corrections to NZ IFRS

    Date of issue: Feb 2020

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  • NZ IAS 16 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: Nov 2012

    Date compiled to: Feb 2014

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  • Amendments to NZ IAS 16 and NZ IAS 38 Clarification of Acceptable Methods of Depreciation and Amortisation

    Date of issue: Jul 2014

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  • Amendments to NZ IAS 16 and NZ IAS 41 Agriculture: Bearer Plants

    Date of issue: Aug 2014

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  • NZ IAS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

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  • NZ IAS 16 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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