NZ IFRS 7 Financial Instruments: Disclosures

  • For-profit

Requires disclosures about financial instruments, including the nature and extent of risks arising from financial instruments to which the entity is exposed.

  • NZ IFRS 7 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Jan 2012 Date compiled to: 30 Sep 2020 (excludes NZ IFRS 17 Insurance Contracts and Amendments to NZ IFRS 17)

Amendment

  • Interest Rate Benchmark Reform - Phase 2 – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Sep 2020

Previous versions

  • NZ IFRS 7 – 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: 10 Nov 2019 (excludes NZ IFRS 17)
  • NZ IFRS 7 – 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)
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