IFRS - Financial instruments

IFRS - Financial instruments

Insights and analysis on the impact of the new financial instrument standard, IFRS 9.

Insights and analysis on the impact of the new financial instrument standard, IFRS 9.

Fundamental changes to financial instruments accounting

IFRS 9 Financial Instruments brings fundamental changes to financial instrument accounting and replaces IAS 39. The new standard will have significant impact in particular for banks and insurance companies. IFRS 9 is effective for annual periods beginning on or after 1 January 2018, with early adoption permitted.

In September 2014, the HKICPA issued HKFRS 9, which is a word-to-word copy of IFRS 9.

Our materials help you understand the new requirements and assess the impact on your company.

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Financial Instruments Newsletter

KPMG's update on the IASB’s financial instruments project.

 
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IFRS Newsletter: IFRS 9 Impairment

IFRS Newsletter: IFRS 9 Impairment is KPMG's update on the impairment requirements of IFRS 9 Financial Instruments.

 
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Banks – Are you prepared for IFRS 9?

We look at the possible impacts of IFRS 9, actions that may be needed and how KPMG can help.

 
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Illustrative disclosure for IFRS 9

Our guide to financial statements contains an appendix showing examples disclosures for entities that early adopt IFRS 9.

 
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First Impressions: IFRS 9 Financial Instruments

This First Impressions provides our detailed analysis on the complete version of IFRS 9.

 
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Banks – Implementing IFRS 9’s impairment requirements

Global accounting networks issue guidance to help audit committees oversee implementation.

 
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