IFRS 9 Financial Instruments brings fundamental changes to financial instruments accounting and replaces IAS 39 Financial Instruments: Recognition and Measurement.

Now that the new standard is effective, our materials will help you understand the new requirements and decide how your company can make the transition.

We also look at other recent developments that impact financial instruments accounting, such as macro hedging and financial instruments with characteristics of equity.

In addition to the materials on this page, our IFRS for Banks hot topics page is highly relevant for banks looking to make the transition to IFRS 9 and keep abreast of other accounting issues affecting banks.

 

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