NZ IFRIC 19

Extinguishing Financial Liabilities with Equity Instruments

Provides guidance on debt for equity swaps.

  • NZ IFRIC 19 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: Dec 2016

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  • NZ IFRIC 19 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Date of issue: Nov 2012

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

    Download

  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018

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  • NZ IFRIC 19 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012

    Download
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Standards and guidance