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IFRS 9 is the International Financial Reporting Standard for financial instruments, issued by the International Accounting Standards Board. It replaces IAS 39 and covers topics such as classification, measurement, impairment, hedge accounting and interest rate benchmark reform.
IFRS 9 specifies how to classify and measure financial assets, financial liabilities, and some contracts to buy or sell non-financial items. It also includes requirements on hedge accounting, impairment, and interest rate benchmark reform.
IFRS 9 is the IASB's replacement of IAS 39 for accounting for financial instruments. It includes requirements for recognition, measurement, impairment, derecognition and hedge accounting. Learn about its development, effective date, amendments and related interpretations.
30 maj 2015 · Learn how IFRS 9 introduces a new classification model for financial assets that is more principles-based than IAS 39. Find out the criteria and categories for financial instruments and the increased judgement required under IFRS 9.
A brief overview of the key provisions and implications of IFRS 9, the new standard for financial instruments issued by the IASB in 2014. Learn about the classification and measurement categories, the expected credit losses model, the disclosures and the effective date.
10 gru 2019 · Learn how IFRS 9 changed the accounting for financial instruments, with publications, videos and tools on classification, measurement, impairment and hedging. Find out how IFRS 9 affects banks, corporates and other stakeholders.
Learn about the new classification and measurement model for financial assets under IFRS 9, based on business model and contractual cash flow characteristics. See examples, criteria and illustrations for amortised cost, fair value and other categories.
