NZ IFRIC 2

Members’ Shares in Co-operative Entities and Similar Instruments


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Provides guidance on how redemption terms should be evaluated in determining whether financial instruments should be classified as liabilities or as equity.

  • NZ IFRIC 2 – 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 2 – 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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