Global

IFRS – financial instruments 

In July 2014, the IASB issued the completed version of IFRS 9 Financial Instruments which will replace IAS 39 Financial Instruments: Recognition and Measurement. IFRS 9 (2014) provides revised guidance on the classification and measurement of financial assets, an expected credit loss model for calculating impairment, and the general hedge accounting requirements that were originally published as a part of IFRS 9 (2013).

 

The IASB is continuing with work to develop a new macro hedging model.

IFRS – financial instruments

The links below provide access to KPMG publications on IFRS 9 (2014) and IFRS 9 (2013) and on developments in the macro hedging project.



Other developments - financial instruments: The IASB also undertook other following projects related to financial instruments.

  • Offsetting of financial assets and financial liabilities
  • Novation of derivatives

 Financial instruments insights

 IFRS Newsletter: Financial Instruments

 IFRS Newsletter: Banking

Chris Spall

Chris Spall

Global IFRS Financial Instruments Leader

+44 20 7694 8445

Terry Harding

Terry Harding

Global IFRS Financial Instruments Deputy Leader

+44 20 7694 8105

Enrique Tejerina

Enrique Tejerina

Global IFRS Financial Instruments Deputy Leader

+1 212 909 5530