NZ IFRS 9
Financial Instruments
Specifies the requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.
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Annual Improvements to NZ IFRS 2018-2020 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early adoption permitted)
Date of issue: Jun 2020
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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 9 – This version is effective for reporting periods beginning on or after
1 Jan 2020 (early adoption permitted)Date of issue: Sept 2014
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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NZ IFRS 9 – This version is effective for reporting periods beginning on or after
1 Jan 2019 (early adoption permitted)Date of issue: Sept 2014
Date compiled to: Feb 2018 (excludes NZ IFRS 17)
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Prepayment Features with Negative Compensation – This version is effective for reporting periods beginning on or after
1 Jan 2019 (early adoption permitted)Date of issue: Nov 2017
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NZ IFRS 9 (2014) – This version is effective for reporting periods beginning on or after
1 Jan 2018Date of issue: Sept 2014
Date compiled to: Dec 2016 (excludes NZ IFRS 16)
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RDR Expected Credit Losses – This version is effective for reporting periods beginning on or after
1 Jan 2018 Amendments to NZ IFRS 9 (2014)Date of issue: Nov 2016
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NZ IFRS 9 (2013) – This version is effective for reporting periods beginning on or after
1 Jan 2018Date of issue: Dec 2013
Date compiled to: Sept 2014 (excl NZ IFRS 15)
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NZ IFRS 9 (2010) – This version is effective for reporting periods beginning on or after
1 Jan 2018Date of issue: Nov 2012
Date compiled to: Sept 2014 (excl NZ IFRS 15)
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NZ IFRS 9 (2009) – This version is effective for reporting periods beginning on or after
1 Jan 2018Date of issue: Nov 2012
Date compiled to: Sept 2014 (excl NZ IFRS 15)
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NZ IFRS 9 (2014) – This version is effective for reporting periods beginning on or after
1 Jan 2018Date of issue: Sept 2014
Date compiled to: Dec 2015
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RDR Hedge Accounting Disclosures – This version is effective for reporting periods beginning on or after
1 Jun 2014Date of issue: May 2014
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Editorial Corrections
Date of issue: Sept 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