NZ IFRS 9

Financial Instruments

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

  • NZ IFRS 9 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014

    Date compiled to: 28 Feb 2018 (excludes NZ IFRS 17)

  • 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.