NZ IAS 32

Financial Instruments: Presentation

  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jul 2012

    Date of issue: Nov 2004

    Date compiled to: Dec 2011 (excl NZ IFRS 9 & 11)

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  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jul 2010

    Date of issue: Nov 2004

    Date compiled to: Jun 2011 (excl NZ IFRS 9 & 11)

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  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Feb 2010

    Date of issue: Nov 2004

    Date compiled to: Dec 2009 (excl NZ IFRS 9)

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  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jul 2009 & 1 Jan 2009

    Date of issue: Nov 2004

    Date compiled to: Nov 2008

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Amendments

  • Amendments to NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2014 Offsetting Financial Assets & Financial Liabilities

    Date of issue: Feb 2012

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Standards