NZ IFRS 16

Leases

Sets out the principles for the recognition, measurement, presentation and disclosure of leases.

  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: Feb 2016

    Date compiled to: 30 Sep 2020

Previous version

  • NZ IFRS 16 – This version is effective for reporting periods beginning on or after 1 Jun 2020 (early adoption permitted, including in financial statements not yet authorised for issue at 1 Jun 2020)

    Date of issue: Feb 2016

    Date compiled to: 11 Jun 2020

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