> Accounting standards > For-profit standards > NZ IFRS 9

NZ IFRS 9 Financial Instruments

  • For-profit

Specifies the requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.

  • NZ IFRS 9 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2018 (excludes NZ IFRS 17)
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Amendments

  • Prepayment Features with Negative Compensation – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2017
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Previous Versions

  • NZ IFRS 9 (2014) – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Sep 2014 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
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  • NZ IFRS 9 (2013) – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Dec 2013 Date compiled to: 30 Sep 2014 (excl NZ IFRS 15)
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  • NZ IFRS 9 (2010) – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012 Date compiled to: 30 Sep 2014 (excl NZ IFRS 15)
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  • NZ IFRS 9 (2009) – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012 Date compiled to: 30 Sep 2014 (excl NZ IFRS 15)
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