openOpen for feedbackNew
Review of how hedge accounting requirements work in practice
XRB seeks evidence about the practical operation, costs and benefits of NZ IFRS 9 hedge accounting and associated NZ IFRS 7 disclosures.
- Closing date
- 11 January 2027
- Added to Civics
- 14 October 2026
- Source category
- Other public body
- Source body
- External Reporting Board
- Last checked
- 14 October 2026
Closes in 85 days
Plain-English summary
Unpublished review draft. Confirm the opening date and check the detailed technical materials before approval.
Why it matters
The review examines whether hedge accounting achieves its intended reporting outcomes.
Who may care
- Reporting professionals, financial institutions and investors
How to make a submission
- Use the official page’s feedback form or email accounting@xrb.govt.nz by 11 January 2027. No closing time was established.
Disclaimer
Civics.nz is an independent plain-English guide and is not an official government website. Always check the official source before making a submission.