IFRS 9: Navigating the transition | KPMG | CA

IFRS 9: Navigating the transition

IFRS 9: Navigating the transition

2018 is the launch of IFRS 9.

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IFRS 9: Navigating the Transition

Now is the time to ensure your roadmap for success is in place. This publication provides you with insights into:

  • Classification and measurement
  • Fair value option
  • Impairment
  • Hedging

IFRS 9, Financial Instruments, as issued by the IASB on July 24, 2014 IFRS 9 (2014), supersedes all other prior versions of IFRS 9. The standard is effective for annual periods beginning on or after January 1, 2018, with earlier adoption permitted. While IFRS 9 (2014) must be applied retrospectively in accordance with IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors, the standard contains specific transition provisions.

For more information

Visit our Financial Services Accounting & Auditing Centre of Excellence for access to the most recent publications on the technical matters impacting financial services companies.

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