IFRS 9 Financial Instruments International Guidance

IFRS 9 Financial Instruments International Guidance

IFRS 9 specifies how an entity should classify and measure financial assets, financial liabilities, and some contracts to buy or sell non-financial items. When an entity first applies IFRS 9, it may choose to continue to apply the hedge accounting requirements of IAS 39, instead of the requirements in IFRS 9, to all of its hedging relationships. IFRS 9 replaces IAS 39 and is applicable in Pakistan for periods beginning on or after July 1, 2018.

Technical Services Department of ICAP has compiled a list of useful international guidance material to help you understand and apply IFRS 9 Financial Instruments. These articles were developed by external organisations and were not reviewed, drafted or approved by ICAP. ICAP accepts no responsibility or liability that might occur directly or indirectly as a consequence of the use, application or reliance on these resources.

Snapshots

 IFRS 9 Project Summary

(July 2014 | IASB)

Financial Instruments the Complete Standard

(July 2014 | KPMG)

IFRS 9 Navigating the Transition

(2015 | KPMG)

IFRS 9 Financial Instruments

(Deloitte)

IFRS 9 at a Glance

(January 2016 | BDO)

The Basel Committee Guidance on Credit Risk & Accounting for Expected Credit Losses

(January 2016 | EY)

IFRS 9 High level Summary

(April 2016 | Deloitte)

IFRS 9 Expected Credit Loss

(2018 | EY)

Disclosures under IFRS 9

(February 2018 | KPMG)

IFRS 9 Creates Challenges for Corporates

(February 2019| KPMG)

Comprehensive Guides

 Hedge Accounting under IFRS 9

(February 2014 | EY)

 First Impressions IFRS 9

(September 2014 | KPMG)

Impairment of Financial Instruments under IFRS 9

(December 2014 | EY)

Classification of Financial Instruments under IFRS 9

(May 2015 | EY)

Get ready for IFRS 9 Classifying & Measuring Financial Instruments

(November 2015 | GT)

IFRS 9 for Non- Financial Entities

(March 2016 | EY)

Get ready for IFRS 9 the Impairment Requirements

(March 2016 | GT)

The implementation of IFRS 9 Impairment Requirements by Banks

(June 2016 | GPPC)

IFRS 9 Disclosure Checklist

(February 2017 | EY)

IFRS 9 Understanding the Basics

(2017 | PWC)

In depth: Achieving Hedge Accounting in Practice under IFRS 9

(December 2017 | PWC)

What’s new in Financial Instruments accounting for Asset Management

(February 2018 | PWC)

Impairment of Financial Instruments under IFRS 9

(April 2018 | EY)

Applying IFRS 9 to Related Company Loans

(2018 | BDO)

Sector wise Guidance

 IFRS 9 for Corporates

(September 2017 | KPMG)

IFRS 9 Impact on the Real Estate Industry

(July 2018 | PWC)

IFRS in Practice 2018

(2018 | BDO)

IFRS 9 Transition Impact on Banks in the Gulf Cooperation Council

(2018 | KPMG)

Videos, Surveys & Reviews

IFRS 9 Classification & Measurement Banking Survey

(December 2017 | EY)

New Challenges of IFRS 9

(2017 | PWC)

IFRS 9 Impairment Banking Survey

(July 2018 | EY)

Demystifying IFRS 9 for Corporate Series

(2018 | PWC)

IFRS 9 Thematic Review

(November 2018 | FRC)

IFRS 9 Bank Disclosures

(December 2018 | KPMG)

IASB: IFRS 9 webcasts, webinars & educational material

(IASB)