New Zealand Equivalent to IFRIC Interpretation 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.

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

  • 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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