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IFRS 9 – Financial instruments

IFRS 9 – Financial instruments

IFRS 9 Financial Instruments brings fundamental changes to financial instruments accounting...

IFRS 9 Financial Instruments brings fundamental changes

Helping you get to grips with fundamental changes

IFRS 9 Financial Instruments brings fundamental changes to financial instruments accounting and replaces IAS 39 Financial Instruments: Recognition and Measurement.

With only months remaining until IFRS 9 becomes effective, our materials on the new standard will help you understand the new requirements and decide how your company can make the transition.

We also look at other recent developments that impact financial instruments accounting, such as macro hedging and financial instruments with characteristics of equity.

In addition to the materials on this page, our IFRS for Banks hot topics page is highly relevant for banks looking to make the transition to IFRS 9 and keep abreast of other accounting issues affecting banks.

© 2021 KPMG Advisory, a Belgian civil CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

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