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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.

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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KPMG IFRS Newsletter: Financial Instruments publication image: windsurfer jumping a wave

IFRS Newsletter: Financial Instruments

Issue 27 – Classifying derivatives on own equity

KPMG IFRS 9 (new financial instruments standard) for insurance companies publication image: numbers on a digital display

IFRS 9 for insurers

The new financial instruments standard is part of a sea-change in reporting for insurers.

KPMG IFRS dynamic risk management topic image: a building under construction surrounded by cranes

Dynamic risk management

A new approach to macro hedge accounting aims to better reflect risk management in IFRS.