PBE IFRS 9

Financial Instruments

Establishes principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.

  • Effective Date of PBE IFRS 9 – This version is effective for reporting periods beginning on or after
    1 Jan 2020

    Date of issue: Mar 2019

  • PBE IFRS 9 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early adoption permitted)

    Date of issue: Jan 2017

    Date compiled to: 28 Mar 2019 (excludes PBE FRS 48)

*Additional Material is restricted to those with NZ-assigned IP addresses only.