All IFRS 9 publications
IFRS 9 Financial Instruments has been published and is effective for periods beginning on or after 1 January 2018.
This page tracks all of our publications tracking the developments of IFRS 9.
Related Publications
Deloitte comment letter on the proposed annual improvements (volume 11)
26 Nov, 2023
We agree with the amendments proposed in the exposure draft and have no specific comments.
Deloitte comment letter on the IASB’s request for information on the post-implementation review of IFRS 9
27 Sep, 2023
We believe that the impairment requirements of IFRS 9 have generally worked well and overall have met the IASB’s objective of more timely recognition of credit losses, resulting in users of financial statements being provided with useful information.
Need to know — IASB proposes amendments to IFRS Accounting Standards as part of its annual improvements process
20 Sep, 2023
This Need to know outlines Exposure Draft (ED) 'Annual Improvements to IFRS Accounting Standards — Volume 11', published by the International Accounting Standards Board (IASB) in September 2023.
Deloitte comment letter on amendments to the classification and measurement of financial instruments
19 Jul, 2023
We have commented on the IASB’s Exposure Draft ‘Amendments to the Classification and Measurement of Financial Instruments – Proposed amendments to IFRS 9 and IFRS 7’.
Need to know — IASB seeks views on the post-implementation review of the IFRS 9 impairment requirements
27 Jun, 2023
This Need to know outlines the Request for Information (RFI) Post-implementation Review of IFRS 9 — Impairment, published by the International Accounting Standards Board (IASB) in May 2023.
Deloitte comment letter on tentative agenda decision on guarantee over a derivative contract
18 May, 2023
We have commented on the IFRS Interpretations Committee's publication in the March 2023 IFRIC Update of the tentative agenda decision not to take onto the Committee’s agenda the request about whether, in applying IFRS 9, an entity accounts for a guarantee written over a derivative contract as a financial guarantee contract or a derivative.
Deloitte comment letter on tentative agenda decision on premiums receivable from an intermediary
18 May, 2023
We have commented on the IFRS Interpretations Committee's publication in the March 2023 IFRIC Update of the tentative agenda decision (TAD) not to take onto the Committee’s agenda the request about how an entity that issues insurance contracts (insurer) applies the requirements in IFRS 17 and IFRS 9 to premiums receivable from an intermediary.
Need to know — Reporting in uncertain times: Impact of recent events in the banking sector
11 May, 2023
This Need to know addresses key financial reporting matters associated with the recent events in the banking sector for entities that apply IFRS Accounting Standards.
Need to know — IASB proposes amendments to the classification and measurement requirements of financial instruments
05 Apr, 2023
This Need to know discusses IASB/ED/2023/2 Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7) that was published to address matters identified during the post-implementation review of the classification and measurement requirements of IFRS 9 Financial Instruments.
Governance in brief — FRC sets out key matters for 2022/23 reporting season
07 Dec, 2022
The Financial Reporting Council (FRC) has published its Annual Review of Corporate Reporting setting out key matters for 2022/23 reporting season.
EFRAG endorsement status report 9 September 2022
09 Sep, 2022
The endorsement status report has been updated to reflect that European Union has endorsed the amendments to IFRS 17 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information'.
Deloitte comment letter on tentative agenda decision on lessor forgiveness of lease payments
24 May, 2022
We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda. However, we have concerns that the analysis presented in the tentative agenda decision may have unintended consequences in a number of areas and suggest that further analysis may be warranted before the tentative agenda decision is finalised.
EFRAG endorsement status report 2 May 2022
02 May, 2022
The endorsement status report has been updated to reflect the positive ARC vote on 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17)' issued on 9 December 2021.
EFRAG endorsement status report 1 February 2022
01 Feb, 2022
The endorsement status report has been updated to reflect that EFRAG has published final endorsement advice on 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17)'. The report also reflects positive ARC votes on two amendments.
Deloitte comment letter on RFI on the post-implementation review of IFRS 9
28 Jan, 2022
We have commented on the IASB's Request for Information — Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement (RFI) published in September 2021.
Need to know — IASB amends the transition requirements of IFRS 17
12 Jan, 2022
This Need to know outlines the amendments to IFRS 17 'Insurance Contracts' titled 'Initial Application of IFRS 9 and IFRS 17 — Comparative Information' published by the International Accounting Standards Board in December 2021.
EFRAG endorsement status report 28 December 2021
28 Dec, 2021
The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17)'.
Accounting roundup — Closing Out 2021
16 Dec, 2021
Closing Out 2021 discusses the principal corporate reporting issues arising in respect of 31 December 2021 annual reports, covering areas of regulatory focus identified in the FRC’s Annual Review of Corporate Reporting 2020/2021, issues arising from climate change including new and forthcoming climate-related disclosures and developments in reporting standards.
Governance in focus — On the board agenda 2022
03 Dec, 2021
As 2021 draws to a close, our annual review of board topics will stimulate your thinking and help prepare you for the year ahead. Across the board, expectations of business are rising and it is this demanding environment which shapes the articles in this year’s publication.
Deloitte comment letter on tentative agenda decision on cash received via electronic transfer as settlement of a financial asset
19 Nov, 2021
We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.