The IASB issued the completed version of IFRS 9 in July 2014. IFRS 9 (2014) provides revised guidance on the classification and measurement of financial assets and introduces a new expected credit loss model for calculating impairment. IFRS 9 (2014) also incorporates the final general hedge accounting requirements originally published in IFRS 9 (2013). IFRS 9 (2014) is effective for annual periods beginning on or after 1 January 2018.
This page provides access to KPMG publications on IFRS 9, including IFRS 9 (2014).
KPMG publications on the final general hedge accounting model included in IFRS 9 (2013) and incorporated into IFRS 9 (2014) can be found on the IFRS 9 (2013) – general hedge accounting page.
Publications related to developments in macro hedging are available on the Macro hedging page.