NZ IAS 17

Leases

Prescribes the appropriate accounting policies and disclosures to apply to leases.

  • NZ IAS 17 – 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    1 Jan 2018 (superseded by NZ IFRS 16)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: 31 Dec 2016

  • NZ IAS 17 – This version is effective for reporting periods beginning on or after
    1 Jan 2016 (superseded by NZ IFRS 16)

    Date of issue: Nov 2012

    Date compiled to: 30 Sep 2014

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