What IFRS 9 Financial Instruments - Classification, Measurement, Impairment and Hedge Accounting (2014) requires
IFRS 9 establishes principles for the financial reporting of financial assets and financial liabilities, requiring entities to classify assets based on their business model and contractual cash flow characteristics (Section 4.1). It introduces a forward-looking expected credit loss (ECL) model for impairment (Section 5.5) and simplifies hedge accounting rules.
Pillar: Banking & Global Finance · Authority: International Accounting Standards Board (IASB) · Version: 1.0.0 · Last updated:
Primary source: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-9-financial-instruments/
SHA-256 integrity: a8c807f56d81d01125fd371ddc807698fd7b5a7d6aaf2cc733dbd51bb309f7d4
Primary Citations — 8 traced to source
- IFRS 9, Paragraph 4.1.1: Classification of financial assets
- IFRS 9, Paragraph 4.2.1: Classification of financial liabilities
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