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.

  • NZ IFRS 9 – This version is effective for reporting periods beginning on or after
    1 Jan 2022 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021 (excludes NZ IFRS 17 and Amendments to NZ IFRS 17)

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  • NZ IFRS 9 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Sept 2020 (excludes NZ IFRS 17 Insurance Contracts, Amendments to NZ IFRS 17 and Annual Improvements to NZ IFRS 2018–2020)

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    Additional materials

    NZ IFRS 9 IASB — 1 Jan 2021

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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)

    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 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)

    Download

  • 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 2018

    Date 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 2018

    Date 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 2018

    Date 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 2018

    Date 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 2018

    Date of issue: Sept 2014

    Date compiled to: Dec 2015

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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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  • RDR Hedge Accounting Disclosures – This version is effective for reporting periods beginning on or after
    1 Jun 2014

    Date 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

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