New Zealand Equivalent to International Accounting Standard 39

Financial Instruments: Recognition and Measurement


View this Standard in the Standards Navigator

Provides principles for hedge accounting.

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

  • NZ IAS 39 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Sept 2020

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

Related pages

Standards and guidance