New Zealand Equivalent to International Accounting Standard 32

Financial Instruments: Presentation


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Establishes principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities.

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • NZ IAS 32 – 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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New version not yet mandatory

  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2026

    Download

Previous versions

  • NZ IAS 32 – 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: Jan 2021 (excludes NZ IFRS 17 and Amendments to NZ IFRS 17)

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