IFRS 9 | Regulatory-Hub

Official name

IFRS 9 Financial Instruments

Type

Standards

Level 3 / Other

Initiator

IASB

Submitted

19.03.2008

Doc. code

-

Summary

Status

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Current version

Final version

24.07.2014

Next step

Entry into force

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Application date

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Scope

Relevant for

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Level 1

Extension of the Temporary Exemption from Applying IFRS 9 (Amendments to IFRS 4) (binding, Amendment, EU)

Level 2

–

Level 3 / Other

Interest Rate Benchmark Reform (Amendments to IFRS 9. IAS 39 and IFRS 7) (non-binding, INT)

Amendments to IFRS Taxonomy in response to IBOR reform (non-binding, INT)

Interest Rate Benchmark Reform 2 (amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) (non-binding, INT)

Alternative accounting treatments to those in IFRS 9 (non-binding, EU)

IFRS 9 - The cyclical behaviour of the ECL (non-binding, EU)

First observations on the impact and implementation of IFRS 9 (non-binding, EU)

Impairment and Recyling of Equity Instruments (non-binding, EU)

Equity investments held by European constituents and possible effects of IFRS 9 (non-binding, EU)

Post-implementation Review of IFRS 9 (Part 1: classification and measurement) (non-binding, INT)

Report on expected credit loss disclosures (non-binding, EU)

Review of the IFRS for SMEs Standard (non-binding, INT)

Classification and Measurement of Financial Instruments (amendments to IFRS 9 and IFRS 7) (non-binding, INT)

Post-Implementation Review of IFRS 9 (Part 2: Impairment) (non-binding, INT)

Annual Improvements IFRS Accounting Standards - Volume 11 (non-binding, Amendment, INT)

Compilation of Agenda Decisions—Volume 9 (non-binding, INT)