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: 31 Dec 2011 (excl NZ IFRS 9 & 11)

  • 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: 30 Jun 2011 (excl NZ IFRS 9 & 11)

  • 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: 31 Dec 2009 (excl NZ IFRS 9)

  • 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: 30 Nov 2008

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

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