IFRS – Financial instruments

IFRS – Financial instruments

KPMG’s insights on evolving accounting practice for financial instruments.

KPMG’s 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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Illustrative disclosures for IFRS 9

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

 
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IFRS 9 for banks

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

 
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Financial instruments for corporates

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

 
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IFRS 9 impairment – Revolving credit facilities

The IASB has discussed an issue relating to how the period of exposure is determined.

 
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Financial instruments – Symmetric prepayment options

This IFRS newsletter reports on the IASB’s January discussions on financial instruments

 
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The Bank Statement – Q4 2016

This newsletter looks at IFRS and regulatory matters affecting accounting by banks.

 
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Dynamic risk management

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

 
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