NZ IFRIC 16 Hedges of a Net Investment in a Foreign Operation

  • For-profit

Provides guidance on identifying the foreign currency risks that qualify as a hedged risk in the hedge of a net investment in a foreign operation.

  • NZ IFRIC 16 – 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
    Additional material: NZ IFRIC 16 IASB – 1 Jan 2018

Previous Versions

  • NZ IFRIC 16 – This version is effective for reporting periods beginning on or after 1 Jan 2013

    Date of issue: Nov 2012 Date compiled to: 30 Nov 2012
    Additional material: NZ IFRIC 16 IASB – 1 Jan 2013
*Additional Material is restricted to those with NZ-assigned IP addresses only.