NZ IAS 39

Financial Instruments: Recognition and Measurement

Provides principles for hedge accounting..

  • NZ IAS 39 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: 30 Sep 2020

Previous version

  • NZ IAS 39 – This version is effective for reporting periods beginning on or after 1 Jan 2020 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: 10 Nov 2019

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