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 2018

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016

Amendments

  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018

Previous Versions

  • 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 is restricted to those with NZ-assigned IP addresses only.