NZ IFRS 7

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

• 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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• Supplier Finance Arrangements – Periods beginning on or after
  1 Jan 2024 (early adoption permitted)

  Date of issue: Jul 2023

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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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Previous versions

• NZ IFRS 7 – 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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• NZ IFRS 7 – This version is effective for reporting periods beginning on or after
  1 Jan 2023 (early application permitted)

  Date of issue: Nov 2012

  Date compiled to: Jan 2022

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• NZ IFRS 7 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

  Date of issue: Nov 2012

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

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