NZ IAS 39

Financial Instruments: Recognition and Measurement

Provides principles for hedge accounting.

  • 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: Sept 2020

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  • NZ IAS 39 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Nov 2019

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  • Interest Rate Benchmark Reform – This version is effective for reporting periods beginning on or after 1 Jan 2020 (early adoption permitted)

    Date of issue: Nov 2019

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  • NZ IAS 39 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Feb 2018

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  • 2019 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2020

    Date of issue: Sept 2019

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  • NZ IAS 39 – 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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  • Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Dec 2014

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  • NZ IAS 39 – This version is effective for reporting periods beginning on or after 1 Jul 2014

    Date of issue: Nov 2012

    Date compiled to: Feb 2014 (excl NZ IFRS 9 and NZ IFRS 15)

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  • NZ IAS 39 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

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  • Amendments to NZ IAS 39 Novation of Derivatives and Continuation of Hedge Accounting

    Date of issue: Aug 2013

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  • NZ IAS 39 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

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  • NZ IAS 39 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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Standards and guidance