NZ IAS 32 Financial Instruments: Presentation

  • For-profit

Establishes principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities.

  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2018 (excludes NZ IFRS 17)
    Additional material: NZ IAS 32 IASB – 1 Jan 2020

Previous Versions

  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
    Additional material: NZ IAS 32 IASB – 1 Jan 2018
  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2015 (excl NZ IFRS 9 and NZ IFRS 15)
    Additional material: NZ IAS 32 IASB – 1 Jan 2016
*Additional Material is restricted to those with NZ-assigned IP addresses only.