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IASB publishes final version of IFRS 9

  • IFRS - IASB Image

Jul 24, 2014

The International Accounting Standards Board (IASB) has published the final version of IFRS 9 "Financial Instruments" bringing together the classification and measurement, impairment and hedge accounting phases of the IASB's project to replace IAS 39 "Financial Instruments: Recognition and Measurement".

This version adds a new expected loss impairment model and limited amendments to classification and measurement for financial assets. The Standard supersedes all previous versions of IFRS 9 and is effective for periods beginning on or after January 1, 2018.

Review the press release.

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