NZ IAS 39 Financial Instruments: Recognition and Measurement

  • For-profit

Establishes principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.

  • NZ IAS 39 – 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
    Additional material: NZ IAS 39 IASB – 1 Jan 2019

Amendments

  • Interest Rate Benchmark Reform – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Nov 2019
    Additional material: Interest Rate Benchmark Reform IASB
  • 2019 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020

    Date of issue: Sep 2019

Previous Versions

  • NZ IAS 39 – 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 39 IASB – 1 Jan 2018
  • NZ IAS 39 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2014 (excl NZ IFRS 9 and NZ IFRS 15)
    Additional material: NZ IAS 39 IASB – 1 Jul 2014
*Additional Material is restricted to those with NZ-assigned IP addresses only.