NZ IAS 32 Financial Instruments: Presentation

  • For-profit
  • Archived Standards

Establishes principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities.

  • NZ IAS 32 – 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 (excludes NZ IFRS 16)
  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2015 (excl NZ IFRS 9 and NZ IFRS 15)
  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2012 (excl NZ IFRS 9)
  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

  • Amendments to NZ IAS 32 Offsetting Financial Assets and Financial Liabilities

    Date of issue: Feb 2012
  • Editorial Corrections

    Date of issue: Sep 2012
*Additional Material is restricted to those with NZ-assigned IP addresses only.