New Zealand Equivalent to International Financial Reporting Standard 7

Financial Instruments: Disclosures


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Requires disclosures about financial instruments, including the nature and extent of risks arising from financial instruments to which the entity is exposed.

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

  • NZ IFRS 7 – Periods beginning on or after
    1 Jan 2026 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: May 2025

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Amendment

  • Contracts referencing nature dependent electricity - Amendments to NZ IFRS 9 and NZ IFRS 7 – This version is effective for reporting periods beginning on or after
    1 Jan 2026 (early adoption permitted)

    Date of issue: May 2025

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  • Amendments to the Classification and Measurement of Financial Instruments – Periods beginning on or after
    1 Jan 2026 (early adoption permitted)

    Date of issue: Jun 2024

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  • Annual Improvements to NZ IFRS – Periods beginning on or after
    1 Jan 2026 (early adoption permitted)

    Date of issue: Aug 2024

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  • RDR concessions - Amendments to the Classification and Measurement of Financial Instruments – Periods beginning on or after
    1 Jan 2026 (early adoption permitted)

    Date of issue: Mar 2025

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New version not yet mandatory

  • NZ IFRS 7 – 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

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Previous versions

  • NZ IFRS 7 – This version is effective for reporting periods beginning on or after
    1 Jan 2024 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Dec 2023

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