IFRS – Financial instruments | KPMG | GLOBAL

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.

Helping you get to grips with fundamental changes

IFRS 9 Financial Instruments brings fundamental changes to financial instruments accounting and replaces IAS 39 Financial Instruments: Recognition and Measurement.

With only months remaining until IFRS 9 becomes effective, our materials on the new standard will help you understand the new requirements and decide how your company can make the transition.

We also look at other recent developments that impact financial instruments accounting, such as macro hedging and financial instruments with characteristics of equity.

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 for banks

IFRS for banks

The latest on IFRS developments that directly impact banks, and the potential accounting implications of regulatory requirements.

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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Guides to IFRS financial statements

Illustrative IFRS financial statements and checklists of disclosures.

 
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Accounting for dynamic risk management activities

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

 
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