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

    Download

  • 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

    Download

  • 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

    Download

  • 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

    Download

  • 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

    Download

  • 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)

    Download

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

    Download

  • 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)

    Download

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

    Download

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

    Date of issue: Aug 2013

    Download

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

    Download

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

    Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.
Standards