NZ IFRS 7
Financial Instruments: Disclosures
Requires disclosures about financial instruments, including the nature and extent of risks arising from financial instruments to which the entity is exposed.
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Supplier Finance Arrangements – Periods beginning on or after
1 Jan 2024 (early adoption permitted)Date of issue: Jul 2023
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NZ IFRS 7 – This version is effective for reporting periods beginning on or after
1 Jan 2023 (early application permitted)Date of issue: Nov 2012
Date compiled to: Jan 2022
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NZ IFRS 7 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)
Date of issue: Nov 2012
Date compiled to: Jan 2021 (excludes NZ IFRS 17 Insurance Contracts and Amendments to NZ IFRS 17)
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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 IFRS 7 – 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 (excludes NZ IFRS 17)
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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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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 IFRS 7 – 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 (excludes NZ IFRS 17)
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Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
1 Dec 2014 -
NZ-IFRS-7 – This version is effective for reporting periods beginning on or after
1 Jan 2018Date of issue: Nov 2012
Date compiled to: Dec 2017 (excludes NZ IFRS 16)
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NZ IFRS 7 – This version is effective for reporting periods beginning on or after
1 Jan 2016Date of issue: Nov 2012
Date compiled to: Dec 2015 (excludes NZ IFRS 9)
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NZ IAS 11 – This version is effective for reporting periods beginning on or after
1 Dec 2012Date of issue: Nov 2012
Date compiled to: Nov 2012
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2017 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
1 Jan 2019Date of issue: Nov 2017
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NZ IFRS 7 – This version is effective for reporting periods beginning on or after
1 Apr 2015 -
Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
1 Feb 2015Date of issue: Feb 2014
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NZ IFRS 7 – This version is effective for reporting periods beginning on or after
1 Apr 2014Date of issue: Nov 2012
Date compiled to: Feb 2014 (excl NZ IFRS 9)
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NZ IFRS 7 – This version is effective for reporting periods beginning on or after
1 Jan 2014 -
NZ IFRS 7 – This version is effective for reporting periods beginning on or after
1 Jan 2013 -
NZ IFRS 7 – This version is effective for reporting periods beginning on or after
1 Dec 2012 -
Editorial Corrections
Date of issue: Sept 2012
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Amendments to NZ IFRS 7 Disclosures–Offsetting Financial Assets and Financial Liabilities
Date of issue: Feb 2012
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Amendments to NZ IFRS 9 (2009), NZ IFRS 9 (2010) and NZ IFRS 7 Mandatory Effective Date of NZ IFRS 9 and Transition Disclosures
Date of issue: Feb 2012