IFRS - Financial instruments | KPMG | CN

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.

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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IFRS 9 for corporates – Are you good to go?

Key considerations to focus on when implementing the new financial instruments standard

 
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Banks – Auditing IFRS 9’s ECL requirements

Global accounting networks issue guidance for audit committees

 
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Banks – Are you prepared for IFRS 9?

We look at the possible impacts of IFRS 9.

 
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Guides to IFRS financial statements

Illustrative IFRS financial statements and checklists of disclosures – including an appendix on IFRS 9 disclosures.

 
2017 annual edition
 
Download our guides