NZ IAS 39 Financial Instruments: Recognition and Measurement

  • For-profit
  • Archived

Establishes principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.

  • NZ IAS 39 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

  • Amendments to NZ IAS 39 Novation of Derivatives and Continuation of Hedge Accounting

    Date of issue: Aug 2013
  • NZ IAS 39 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • NZ IAS 39 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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