The New Financial Instruments 
 Standard
 (IFRS 9 – Financial Instruments)

Access IFRS 9 from eIFRS

Latest Developments

OCTOBER 2017

• IASB has published narrow scope amendments to the financial instruments standard (IFRS 9) and updates the IFRS Taxonomy 
• IFRS 9 – Financial Instruments disclosure requirements

SEPTEMBER 2017

• Seminar on new IFRS 9, IFRS 15 and IFRS 16
• Additional guidance on IFRS 1, IFRS 9, IAS 12 and IAS 38 published 

May 2017

• Prepayable financial assets with so-called negative compensation to be measure at amortised cost

August 2016

• Incorporating forward-looking information in the application of the expected credit loss impairment requirements

February 2016

• SAICA submission on Applying IFRS 9 – Financial Instruments with IFRS 4 – Insurance Contracts: Proposed Amendments to IFRS 4

December 2015

• Applying IFRS 9 – Financial Instruments with IFRS 4 – Insurance Contracts: Proposed Amendments to IFRS 4

October 2015

• IFRS 9 is addressed at the 2015 SAICA Accounting Update seminar. Look out for the podcast on the 2015 SAICA Accounting Update Seminar.

August 2014

• SA represented on the IASB's new impairment transition resource group  (25 August 2014)

• SAICA APC expresses its views on the proposed approach to accounting for an entity’s dynamic risk management activities

May 2015

• Financial Instruments 2015 Guide available  (29 May 2015)

April 2015

• Publication of the Financial Instruments 2015 Guide imminent 
• 2015 Financial Instruments Guide issued 
• Big changes ahead: accounting for financial instruments

July 2014

• IFRS 9 – Financial Instruments: What are the main differences for investors?  (29 July 2014)
• New financial instruments standard completed  (25 July 2014)

Also access the IASB website for the latest news on IFR S 9

Articles

• IFRS 9 – Financial Instruments - The IASB’s longer-term answer to the lessons learned from the financial crisis 

SAICA seminars and events on IFRS 9

2015

• Introductory video
• Accounting Update – October and November 2015
• Webcast – November 2015. Podcast to be made available in 2016.

2014

• SAICA and IFRS Foundation Conference – August 2015
• Accounting Update – October and November 2014

SAICA Circulars and Guides

• 2015 – Circular 2/2015 – Headline Earnings Circular – Updated for IFRS 9 

Exposure Drafts and SAICA submission on IFRS 9

• ED 328 – Financial Instruments: Expected Credit Losses
• ED 368 – Applying IFRS 9 – Financial Instruments with IFRS 4 – Insurance Contracts: Proposed Amendments to IFRS 4
• ED 377 – Prepayment Features with Negative Compensation: Proposed Amendments to IFRS 9

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Ask a Technical Question on IFRS 9