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In July 2014, the International Accounting Standards Board (IASB) issued IFRS 9. The new financial instruments impairment requirements provide users with useful information about an entity’s expected credit losses on financial instruments. These new requirements incorporate the classification and measurement requirements, the impairment requirements and the general hedge accounting requirements. IFRS 9 will replace IAS 39 – Financial Instruments: Recognition and Measurement and all previous versions of IFRS 9. IFRS 9 – Financial Instruments is effective for annual periods beginning on or after 1 January 2018. Entities are permitted to early adopt the standard.
Access IFRS 9 from eIFRS
OCTOBER 2017
SEPTEMBER 2017
May 2017
August 2016
February 2016
December 2015
October 2015
August 2014
May 2015
April 2015
July 2014
Also access the IASB website for the latest news on IFR S 9
2015
2014
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