NZ IFRS 9

Specifies the requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.

• NZ IFRS 9 – Periods beginning on or after
  1 Jan 2026 (early adoption permitted)

  Date of issue: Sept 2014

  Date compiled to: May 2025

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Amendments

• 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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New version not yet mandatory

• NZ IFRS 9 – This version is effective for reporting periods beginning on or after
  1 Jan 2027 (early adoption permitted)

  Date of issue: Sept 2024

  Date compiled to: Jan 2026

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Previous versions

• NZ IFRS 9 – This version is effective for reporting periods beginning on or after
  1 Jan 2023 (early application permitted)

  Date of issue: Sept 2014

  Date compiled to: Jan 2022

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• NZ IFRS 9 – This version is effective for reporting periods beginning on or after
  1 Jan 2022 (early adoption permitted)

  Date of issue: Sept 2014

  Date compiled to: Jan 2021 (excludes NZ IFRS 17 and Amendments to NZ IFRS 17)

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• NZ IFRS 9 – This version is effective for reporting periods beginning on or after
  1 Jan 2021 (early adoption permitted)

  Date of issue: Sept 2014

  Date compiled to: Sept 2020 (excludes NZ IFRS 17 Insurance Contracts, Amendments to NZ IFRS 17 and Annual Improvements to NZ IFRS 2018–2020)

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