NZ IFRS 7

Financial Instruments: Disclosures

Requires disclosures about financial instruments, including the nature and extent of risks arising from financial instruments to which the entity is exposed.

  • NZ IFRS 7 – Periods beginning on or after
    1 Jan 2024 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Dec 2023

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Amendment

  • Supplier Finance Arrangements – Periods beginning on or after
    1 Jan 2024 (early adoption permitted)

    Date of issue: Jul 2023

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  • Amendments to the Classification and Measurement of Financial Instruments – Periods beginning on or after
    1 Jan 2026 (early adoption permitted)

    Date of issue: Jun 2024

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  • Annual Improvements to NZ IFRS – Periods beginning on or after
    1 Jan 2026 (early adoption permitted)

    Date of issue: Aug 2024

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Previous versions

  • NZ IFRS 7 – 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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  • NZ IFRS 7 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2021 (excludes NZ IFRS 17 Insurance Contracts and Amendments to NZ IFRS 17)

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