NZ IAS 32

Financial Instruments: Presentation

Establishes principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities.

  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: Dec 2016 (excludes NZ IFRS 16)

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  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012

    Date compiled to: Dec 2015 (excl NZ IFRS 9 and NZ IFRS 15)

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  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Nov 2012

    Date compiled to: Dec 2012 (excl NZ IFRS 9)

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  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

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  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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  • Amendments to NZ IAS 32 Offsetting Financial Assets and Financial Liabilities

    Date of issue: Feb 2012

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  • Editorial Corrections

    Date of issue: Sept 2012

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