IFRS 9 - Financial Instruments

Topic area:
Status: 17.10.2017 |
Archiviert
Key words:
IFRS, Tax
Initiative
Official name
IFRS 9 Financial Instruments
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
19.03.2008
Doc. code
-
Summary
Status
Status

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Current version
Final version
24.07.2014
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
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 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)
Best practices for capturing novel risks in loan loss provisions according to IFRS 9 (non-binding, EU)
IAS 39 - Finanzinstrumente: Ansatz und Bewertung (non-binding, INT)
IAS 32 - Financial Instruments: Presentation (non-binding, INT)
IAS 27 - Separate Financial Statements (non-binding, INT)
BaFin information on the balance sheet control 2025 (non-binding, DE)
Endorsement of annual improvements to IFRS Accounting Standards - Volume 11 (binding, EU)

Source: IASB, IFRS 9 Financial Instruments , 2014