Financial instruments

Title Description
Convergence issues – Financial instruments (superseded) This page has been superseded by 'Financial instruments - Comprehensive project'.
Different effective dates of IFRS 9 and the new insurance contracts standard Completed 2016. Final amendments to IFRS 4 'Insurance Contracts' were issued on 12 September 2016.
Financial instruments — Effective date of IFRS 9 Completed 2011. The IASB issued 'Mandatory Effective Date and Transition Disclosures (Amendments to IFRS 9 and IFRS 7)' on 16 December 2011.
Financial instruments — Limited reconsideration of IFRS 9 Completed 2014. The finalised version of IFRS 9 'Financial Instruments' was issued on 24 July 2014.
Financial instruments — General hedge accounting Completed 2013. IFRS 9 'Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39)' was issued on 19 November 2013.
Financial instruments — Classification and measurement Completed 2010. IFRS 9 'Financial Instruments' was issued on 12 November 2009 (dealing with financial assets) and reissued on 28 October 2010 (incorporating requirements for financial liabilities).
Financial instruments — Asset and liability offsetting Completed 2011. 'Disclosures — Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7)' and 'Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32)' were issued on 16 December 2011.
Financial instruments — Joint Working Group proposal In mid-1997, when it embarked on the project that led to IAS 39 Financial Instruments: Recognition and Measurement, IASC agreed to continue to explore the possibility of requiring full fair value measurements in the primary financial statements (sometimes called mark-to-market) for all financial assets and financial liabilities. As part of that exploration, IASC had, for the past three-and-a-half years, participated in a Joint Working Group (JWG) of International Standard Setters on Financial Instruments, comprised of standard setters representing 13 countries.
Financial instruments — Derecognition An IASB project to consider the derecognition of financial instruments. In light of the feedback received during the consultation process, the IASB decided to retain the existing derecognition requirements and to finalise improved disclosure requirements.
Financial instruments — Disclosures Completed 2005. IFRS 7 'Financial Instruments: Disclosures' and 'Capital Disclosures (Amendments to IAS 1)' were issued on 18 August 2005.
Financial instruments — Impairment Completed 2014. The finalised version of IFRS 9 'Financial Instruments' was issued on 24 July 2014.
IAS 21 — Hedging a net investment Completed 2008. IFRIC 16 'Hedges of a New Investment in a Foreign Operation' was issued on 3 July 2008.
IAS 28 — Long-term interests in associates and joint ventures Completed 2017. The IASB issued 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)' on 12 October 2017.
IAS 32 – Classification of rights issues Completed 2009. 'Classification of Rights Issues (Amendment to IAS 32)' was issued on 8 October 2009.
IAS 32 – Classification of instruments denominated in a foreign currency Discontinued 2006. IFRIC removed this issue from its agenda at its November 2006 meeting after the IASB rejected its proposed amendment to IAS 32.
IAS 32 – Puttable financial instruments Completed 2008. The IASB issued 'Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1)' on 14 February 2008.
IAS 32 — Members' shares in co-operative entities Completed 2004. IFRIC 2 'Members' Shares in Co-operative Entities and Similar Instruments' was issued on 25 November 2004.
IAS 32 — Put options over non-controlling interests (NCIs) Discontinued as a project in its own right in 2014. The issues will now be discussed as part of the project 'Financial instruments with characteristics of equity'.
IAS 32/IAS 39 – Improvements to IASC financial instruments standards Completed 2003. Revised versions of IAS 32 'Financial Instruments: Disclosure and Presentation' and IAS 39 'Financial Instruments: Recognition and Measurement' were issued on 17 December 2003.
IAS 39 — Cash flow hedge accounting of forecast intragroup transactions Completed 2005. The IASB issued 'Cash Flow Hedge Accounting of Forecast Intragroup Transactions (Amendments to IAS 39)' on 14 April 2005.

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