Global

IFRS 9 - the complete standard 

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.

 

 IFRS insights

IFRS 9 Financial Instruments
The complete standard (2014/13)
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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