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Financial instruments accounting continues to respond and adapt to the changing circumstances of the global economy, including the effects of geopolitical events, natural disasters, climate effects and inflationary pressures.

IFRS 9 Financial Instruments has brought fundamental changes to financial instruments accounting in recent years. Our materials will help you understand the requirements of this standard as they relate to your company, as well as offering insights and guidance on the application of IFRS® Accounting Standards.

Our latest insights

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Classification of financial assets

Financial assets with an ESG-linked feature could meet SPPI under amendments to IFRS 9
 
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Settlement by electronic payments

IFRS 9 amendments could change when financial assets or liabilities are recognised and derecognised
 
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Contracts for renewable electricity

IASB proposals aim to address common accounting challenges and increase disclosures
 
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Financial liability or equity?

Proposals could cause changes to classification of financial instruments and add more disclosures
 

A closer look

Bank of England

Banks

KPMG insights on financial reporting developments and the potential impacts of regulatory requirements

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Insurance contracts

KPMG insights on accounting change for insurers
Commuters

IBOR reform

The impacts of interest rate benchmark reform on financial reporting
 

More insights and guidance

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Lack of exchangeability

Final amendments address when and how to estimate a spot rate
 

IFRS 9 – Review of impairment requirements

Take this opportunity to have your say on their application
 
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Banks – 2023 illustrative disclosures

Your essential guide to preparing financial statements for banks under IFRS® Accounting Standards
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Investment funds – Illustrative disclosures

Your essential guide to preparing financial statements for investment funds under IFRS® Accounting Standards