Financial instruments
| Title | Description |
|---|---|
| IAS 39/IAS 32 — Debt to equity swaps | Completed 2009. IFRIC 19 'Extinguishing Financial Liabilities with Equity Instruments' was issued on 26 November 2009. |
| IAS 39/IAS 37 – Credit risk in liability measurement | Discontinued 2009. In October 2009, the IASB decided to stop work on this project as a separate project and, instead, to consider the issues in the Conceptual Framework – Measurement project. |
| IAS 39/IFRS 4 – Financial guarantee contracts and credit insurance | Completed 2005. The IASB issued 'Financial Guarantee Contracts (Amendments to IAS 39 and IFRS 4)' on 18 August 2005. |
| IAS 39/IFRS 7 – Reclassification of financial assets | Completed 2008 and amended in 2009. The IASB issued 'Reclassification of Financial Assets (Amendments to IAS 39 and IFRS 7)' on 13 October 2008 and 'Embedded Derivatives (Amendments to IFRIC 9 and IAS 39)' on 12 March 2009. |
| IAS 39/IFRS 9 — Novation of OTC derivatives and continuing designation for hedge accounting | Completed 2013. The IASB issued 'Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39)' on 27 June 2013, with an effective date of 1 January 2014. |
| IFRIC 9 — Scope of IFRIC 9 and revised IFRS 3 | Completed 2009. After initially being exposed in a separate exposure draft, an amendment to IFRIC 9 was included in 'Improvements to IFRSs', issued on 16 April 2009. |
| IFRIC 16 — Amendment to the restriction on the entity that can hold hedging instruments | Completed 2009. An amendment to IFRIC 16 was included in 'Improvements to IFRSs', issued on 16 April 2009. |
| IFRS 7 — Disclosures about investments in debt instruments | Abandoned 2009. On the basis of constituent feedback on Exposure Draft 'Investments in Debt Instruments (Proposed Amendments to IFRS 7)', the IASB decided, at its January 2009 meeting, to abandon the proposals for the time being and to add the issues the ED aimed to address to the project on a comprehensive review of financial instruments. |
| IFRS 7 — Improved disclosures about financial instruments | Completed 2009. The IASB issued 'Improving Disclosures about Financial Instruments (Amendments to IFRS 7)' on 5 March 2009. |
| IFRS 9 — Prepayment features with negative compensation | Completed 2017. The IASB issued 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)' on 12 October 2017. |