NZ IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

  • For-profit
  • Archived Standards

Provides guidance on debt for equity swaps.

  • NZ IFRIC 19 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Date of issue: Nov 2012 Date compiled to: 30 Nov 2012 (excl NZ IFRS 9)
  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018
  • NZ IFRIC 19 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012
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