NZ IFRS 9

Financial Instruments

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 2023 (early application permitted)

    Date of issue: Sep 2014

    Date compiled to: Jan 2022

Previous versions

  • NZ IFRS 9 – This version is effective for reporting periods beginning on or after
    1 Jan 2022 (early adoption permitted)

    Date of issue: Sep 2014

    Date compiled to: Jan 2021 (excludes NZ IFRS 17 and Amendments to NZ IFRS 17)

  • 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: Sep 2020 (excludes NZ IFRS 17 Insurance Contracts, Amendments to NZ IFRS 17 and Annual Improvements to NZ IFRS 2018–2020)

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