NZ IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

  • For-profit

Provides guidance on debt for equity swaps.

  • NZ IFRIC 19 – This version is effective for reporting periods beginning on or after 1 Jan 2020 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 31 Jan 2019
    Additional material: NZ IFRIC 19 – 1 Jan 2020

Previous Versions

  • NZ IFRIC 19 – 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 19 IASB – 1 Jan 2018
  • NZ IFRIC 19 – 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 (excl NZ IFRS 9)
    Additional material: NZ IFRIC 19 IASB – 1 Jan 2013
*Additional Material is restricted to those with NZ-assigned IP addresses only.