NZ IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

  • For-profit

Provides guidance on debt for equity swaps.

  • NZ IFRIC 19 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 31 Jan 2019

Previous version

  • NZ IFRIC 19 – 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
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