IFRS – Financial instruments | KPMG | IM

IFRS – Financial instruments

IFRS – Financial instruments

Our insights on evolving accounting practice for financial instruments.

Our insights on evolving accounting practice for financial instruments.

Fundamental changes

IFRS 9 Financial Instruments brings fundamental changes to financial instruments accounting and replaces IAS 39 Financial Instruments: Recognition and Measurement. Our materials on the new standard will help you understand the new requirements and assess the impact on your company.

We also look at other recent developments that impact financial instruments accounting, such as macro hedging.

Volume 2 of Insights into IFRS provides our latest thinking on the current accounting for financial instruments and on IFRS 9 (2014). 

You may also be interested in our IFRS for Banks hot topics page.

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KPMG IFRS In the Headlines 2013/19 (general hedge accounting) publication image: worker working under the wing of an airplane

General hedge accounting

The new general hedge accounting standard will align hedge accounting more closely with risk management.

KPMG IFRS dynamic risk management topic image: a building under construction surrounded by cranes

Dynamic risk management

A new approach to macro hedge accounting aims to better reflect risk management in IFRS.