NZ IAS 32

Financial Instruments: Presentation


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Establishes principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities.

  • NZ IAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2023 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2022

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Previous versions

  • NZ IAS 32 – 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: Jan 2021 (excludes NZ IFRS 17 and Amendments to NZ IFRS 17)

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