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IFRS – Financial instruments
IFRS – Financial instruments
KPMG’s insights on evolving accounting practice for financial instruments.
KPMG’s insights on evolving accounting practice for financial instruments.
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Introducing IFRS 9
Introducing IFRS 9
IFRS 9 (2014) introduces new requirements on classification, measurement and impairment.
IFRS 9 (2014) introduces new requirements on classification, measurement and impairment.
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Insights into IFRS 9
Insights into IFRS 9
Your essential guide to IFRS, with detailed guidance on the new financial instruments standard.
Your essential guide to IFRS, with detailed guidance on the new financial instruments standard.
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IFRS Newsletter: IFRS 9 Impairment
IFRS Newsletter: IFRS 9 Impairment
Issue 3 – ITG clarifies implementation issues.
Issue 3 – ITG clarifies implementation issues.
Fundamental changes
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.
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IFRS Newsletter: IFRS 9 Impairment
Issue 3 – ITG clarifies implementation issues.
IFRS Newsletter: Financial Instruments
Issue 27 – Classifying derivatives on own equity
IFRS 9 for insurers
The new financial instruments standard is part of a sea-change in reporting for insurers.
Dynamic risk management
A new approach to macro hedge accounting aims to better reflect risk management in IFRS.