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IFRS 9 Financial Instruments (Hedge Accounting and Amendments to IFRS 9, IFRS 7 and IAS 39) issued in November 2013 Prepayment Features with Negative Compensation (Amendments to IFRS 9)
IFRS 9 Financial Instruments issued on 24 July 2014 is the IASB's replacement of IAS 39 Financial Instruments: Recognition and Measurement. The Standard includes requirements for recognition and measurement, impairment, derecognition and general hedge accounting. The IASB completed its project to ...
A full list of IFRS Accounting Standards, IFRIC Interpretations and associated material.
IFRS 9 must be applied to contracts to buy or sell a non-financial item that can be settled net in cash or another financial instrument, or by exchanging financial instruments, as if those contracts were financial instruments, with one exception.
This Deloitte e-learning module provides training in the classification and measurement of financial assets and liabilities under IFRS 9 Financial Instruments.
IFRS 9 replaces IAS 39’s patchwork of arbitrary bright line tests, accommodations, options and abuse prevention measures for the classification and measurement of financial assets after initial recognition with a single model that has fewer
comprehensive source of knowledge on IFRS 9 - it is intended to serve as a practical illustration of how to implement IFRS 9 in a non-financial services entity and how to effectively communicate its effects. We hope that this case study will help you to understand the process of IFRS 9 implementation and its impact on your organisation.
