• IFRS 9: Financial Instruments

Resources to demystify financial instruments

IFRS 9 incorporates the requirements of all three phases of the IASB’s financial instruments project - classification and measurement, impairment, and hedge accounting. The differences between IFRS and U.S. GAAP in this area require careful consideration, for example the effective dates of IFRS 9 are different to the financial instruments standards under U.S. GAAP and debt modifications may result in different outcomes when applying the two different rules.

IFRS 9 At A Glance
IFRS 9 At A Glance is a short ‘key facts’ resource, outlining best practices around key application guidance, definitions and the practical expedients available.

IFRS in practice: IFRS 9 Financial Instruments
This publication provides comprehensive, in-depth practical information and examples around the application of key aspects of IFRS 9.

IFRS in practice: Applying IFRS 9 to Related Company Loans
This publication includes in depth analysis and commentary on the key requirements of IFRS 9 (focusing on those that are likely to be most relevant to related company loans) and uses examples to illustrate the application of these requirements in practice.

IFRS in practice: Applying IFRS 9 to Related Company Loans in the Real Estate Sector
The purpose of this publication is to illustrate the application of IFRS 9 to a number of common intragroup funding structures that a typical real estate group might have in place.

The publication considers five common funding structures for an investment property group and a typical funding structure for a property development group.

IFR bulletin: 2020/09 – Impairment Implications of COVID-19
This bulletin highlights important considerations, including how to determine whether post-balance sheet date information should be incorporated into ECL measurement, how COVID-19 affects the staging of financial assets and other effects of the pandemic on ECL measurement.