PBE IFRS 9 Financial Instruments

  • Not-for-profit
  • Public Sector

Establishes principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.

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

    Date of issue: Jan 2017 Date compiled to: 30 Nov 2020
    Additional material: NZ IFRS 9 IASB — 1 Jan 2021

Amendments

  • PBE 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: Nov 2020
  • PBE Interest Rate Benchmark Reform – These amendments are effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Feb 2020