IFRS 9 Financial Instruments brings fundamental changes to financial instruments accounting and replaces IAS 39 Financial Instruments: Recognition and Measurement. Our materials on the new standard will help you understand the new requirements and assess the impact on your company.
We also look at other recent developments that impact financial instruments accounting, such as macro hedging.
Volume 2 of Insights into IFRS provides our latest thinking on the current accounting for financial instruments and on IFRS 9 (2014).
You may also be interested in our IFRS for Banks hot topics page.
Issue 19 – Accounting for client clearing continues to generate debate.
Issue 2 – ITG tackles some difficult areas of judgement.
Issue 27 – Classifying derivatives on own equity
The new financial instruments standard is part of a sea-change in reporting for insurers.
A new approach to macro hedge accounting aims to better reflect risk management in IFRS.