NZ IFRS 9 Financial Instruments

  • For-profit
  • Archived Standards

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

  • Annual Improvements to NZ IFRS 2018-2020 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early adoption permitted)

    Date of issue: Jun 2020
  • 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
  • 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)
  • 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
  • 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
  • RDR Expected Credit Losses – This version is effective for reporting periods beginning on or after
    1 Jan 2018 Amendments to NZ IFRS 9 (2014)

    Date of issue: Nov 2016
  • 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)
  • 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)
  • 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)
  • 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 2015
  • RDR Hedge Accounting Disclosures – This version is effective for reporting periods beginning on or after
    1 Jun 2014

    Date of issue: May 2014
  • Editorial Corrections

    Date of issue: Sep 2012
  • Amendments to NZ IFRS 9 (2009), NZ IFRS 9 (2010) and NZ IFRS 7 Mandatory Effective Date of NZ IFRS 9 and Transition Disclosures

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