NZ IFRIC 12

Service Concession Arrangements

Provides guidance on the accounting by operators for public-to-private service concession arrangements.

  • NZ IFRIC 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: 31 Jan 2019

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