This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IFRS in Focus — IFRS 9: Financial Instruments — high level summary

Published on: Apr 07, 2016

This newsletter provides a high-level overview of the IFRS 9 requirements, focusing on the areas which are different from IAS 39, including:

  • Classification and measurement of financial assets.
  • Impairment.
  • Classification and measurement of financial liabilities.
  • Hedge accounting.

Download

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.