IFRS 9

International Financial Reporting Standard 9, dealing with financial instruments.

IFRS 9 largely replaced IAS 39 'Financial Instruments: Recognition and Measurement'.

See also

• Derivative instrument
• Fair Value Adjustment
• Financial instrument
• Hedge accounting
• IAS 32
• IAS 39
• IFRS 9 hedge accounting reforms: a closer reflection of risk management?
• IFRS 15
• Impairment
• Recognition

External link

• IFRS 9 summary - IAS Plus
• IFRS 9 full text - IFRS webpage