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

Published on: 07 Apr 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; and
  • hedge accounting.

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