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: 28 Mar 2019 (excludes PBE FRS 48)
    Additional material: NZ IFRS 9 IASB – 1 Jan 2020

Amendments

  • Effective Date of PBE IFRS 9 – This version is effective for reporting periods beginning on or after
    1 Jan 2020

    Date of issue: Mar 2019