IFRS 9 Financial Instruments brings fundamental changes to financial instruments accounting...
IFRS 9 Financial Instruments brings fundamental changes
IFRS 9 Financial Instruments brings fundamental changes to financial instruments accounting and replaces IAS 39 Financial Instruments: Recognition and Measurement.
With only months remaining until IFRS 9 becomes effective, our materials on the new standard 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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Two reports from European authorities offer interesting observations on banks’ progress toward implementing IFRS 9 and helpful insights about what banks should be including in their 2016 and 2017 financial statement disclosures.
This IFRS newsletter reports on the IASB's July discussions on financial instruments.