New Zealand Equivalent to International Financial Reporting Standard 9

Financial Instruments


View this Standard in the Standards Navigator

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

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

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

    Date of issue: Sept 2014

    Date compiled to: May 2025

    Download

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

    Download

  • 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

    Download

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

    Date of issue: Aug 2024

    Download

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

    Download

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

    Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.
Standards and guidance