IFRS 9

International Financial Reporting Standard 9, dealing with financial instruments.

The revised IFRS 9 is mandatory for accounting periods starting on or after 1 January 2018.

It largely replaced IAS 39 'Financial Instruments: Recognition and Measurement'.

See also

• Hedge accounting
• IAS 32
• IAS 39
• IFRS 9 hedge accounting reforms: a closer reflection of risk management?
• Impairment
• Fair Value Adjustment