NZ IFRS 9 Financial Instruments

  • For-profit

Specifies the requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.

  • NZ IFRS 9 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 30 Sep 2020 (excludes NZ IFRS 17 Insurance Contracts, Amendments to NZ IFRS 17 and Annual Improvements to NZ IFRS 2018–2020)

Amendments

  • 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
  • Annual Improvements to NZ IFRS 2018-2020 – This version is effective for reporting periods beginning on or after
    1 Jan 2022 (early adoption permitted)

    Date of issue: Jun 2020

Previous versions

  • NZ IFRS 9 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 10 Nov 2019 (excludes NZ IFRS 17)
  • NZ IFRS 9 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 28 Feb 2018 (excludes NZ IFRS 17)
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