Hedges of a Net Investment in a Foreign Operation

Provides guidance on identifying the foreign currency risks that qualify as a hedged risk in the hedge of a net investment in a foreign operation.

  • NZ IFRIC 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2016

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