NZ IFRS 7

Financial Instruments: Disclosures

Requires disclosures about financial instruments, including the nature and extent of risks arising from financial instruments to which the entity is exposed.

  • NZ IFRS 7 – 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: 28 Feb 2018 (excludes NZ IFRS 17)

  • 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

  • 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

  • 2019 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2020

    Date of issue: Sep 2019

  • NZ-IFRS-7 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2017 (excludes NZ IFRS 16)

  • NZ IFRS 7 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2015 (excludes NZ IFRS 9)

  • NZ IAS 11 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012

    Date compiled to: 30 Nov 2012

  • 2017 Omnibus Amendments to NZ IFRS

    Date of issue: Nov 2017

  • NZ IFRS 7 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

  • NZ IFRS 7 – This version is effective for reporting periods beginning on or after
    1 Apr 2014

    Date of issue: Nov 2012

    Date compiled to: 28 Feb 2014 (excl NZ IFRS 9)

  • NZ IFRS 7 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

  • NZ IFRS 7 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • NZ IFRS 7 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

  • Editorial Corrections

    Date of issue: Sep 2012

  • Amendments to NZ IFRS 7 Disclosures–Offsetting Financial Assets and Financial Liabilities

    Date of issue: Feb 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.