NZ IAS 32 Financial Instruments: Presentation

  • For-profit

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 2019 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 31 Jan 2021 (excludes NZ IFRS 17 and Amendments to NZ IFRS 17)
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