NZ IAS 39 Financial Instruments: Recognition and Measurement

  • For-profit
  • Archived Standards

Provides principles for hedge accounting.

  • 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: Sep 2020
  • Interest Rate Benchmark Reform – This version is effective for reporting periods beginning on or after 1 Jan 2020 (early adoption permitted)

    Date of issue: Nov 2019
  • 2019 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2020

    Date of issue: Sep 2019
  • NZ IAS 39 – 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 39 – This version is effective for reporting periods beginning on or after 1 Jul 2014

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2014 (excl NZ IFRS 9 and NZ IFRS 15)
  • 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

*Additional Material is restricted to those with NZ-assigned IP addresses only.