Members’ Shares in Co-operative Entities and Similar Instruments

Provides guidance on how redemption terms should be evaluated in determining whether financial instruments should be classified as liabilities or as equity.

  • 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: 31 Dec 2016

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