Public Benefit Entity International Financial Reporting Standard 9

Financial Instruments (this standard is superseded by PBE IPSAS 41 Financial Instruments for annual periods beginning on or after 1 January 2022)

Establishes principles 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.

  • PBE IFRS 9 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted if, and only if, the date of initial application is before 1 Jan 2020)

    Date of issue: Jan 2017

    Date compiled to: Jan 2022

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    Additional materials

    NZ IFRS 9 IASB — 1 Jan 2021

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Amendments

  • PBE Interest Rate Benchmark Reform—Phase 2 – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Nov 2020

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  • PBE Interest Rate Benchmark Reform – These amendments are effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Feb 2020

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Previous version

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

    Date of issue: Jan 2017

    Date compiled to: Mar 2019

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Standards and guidance