NZ IAS 39
Financial Instruments: Recognition and Measurement
Provides principles for hedge accounting.
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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: Sept 2020
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NZ IAS 39 – 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: Nov 2019
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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
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NZ IAS 39 – 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: Feb 2018
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2019 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2020
Date of issue: Sept 2019
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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: Dec 2016 (excludes NZ IFRS 16)
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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: Feb 2014 (excl NZ IFRS 9 and NZ IFRS 15)
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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
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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