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 2019 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 28 Feb 2018 (excludes NZ IFRS 17)
    Additional material: NZ IFRS 9 IASB – 1 Jan 2020

Previous Versions

  • NZ IFRS 9 (2014) – This version is effective for reporting periods beginning on or after 1 Jan 2018

    Date of issue: Sep 2014 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
    Additional material: NZ IFRS 9 (2014) IASB – 1 Jan 2018
*Additional Material is restricted to those with NZ-assigned IP addresses only.