IFRS 9

International Financial Reporting Standard 9, dealing with financial instruments.

The revised IFRS 9 comes into full effect from 1 January 2018. It largely replaces IAS 39 'Financial Instruments: Recognition and Measurement'.

Early adoption is permitted.

See also

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