New Zealand Equivalent to IFRIC Interpretation 16

Hedges of a Net Investment in a Foreign Operation


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Provides guidance on identifying the foreign currency risks that qualify as a hedged risk in the hedge of a net investment in a foreign operation.

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

  • NZ IFRIC 16 – 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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New version not yet mandatory

  • NZ IFRIC 16 – 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
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