IFRS 9 Financial instruments: External resources

CPA Canada has compiled an inventory of useful external resources to help you understand and apply IFRS 9 Financial Instruments.

International Financial Reporting Standard (IFRS) 9 Financial Instruments sets out the requirements for recognizing and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.

IFRS 9 replaces IAS 39 Financial Instruments: Recognition and Measurement and is effective for annual periods beginning on or after January 1, 2018.

We have compiled an inventory of external resources to help you understand and apply IFRS 9.

These resources were created by external organizations and were not reviewed, developed or approved by Chartered Professional Accountants of Canada (CPA Canada). CPA Canada accepts no responsibility or liability that might occur directly or indirectly as a consequence of the use, application or reliance on these resources.

COMPREHENSIVE GUIDES

IFRS in Practice 2016: IFRS 9 Financial Instruments
(October 2015 | BDO)

Applying IFRS: Classification of financial instruments under IFRS 9
(May 2015 | EY)

Applying IFRS: Impairment of financial instruments under IFRS 9
(December 2014 | EY)

First Impressions: IFRS 9 Financial Instruments
(September 2014 | KPMG)

IAS Issues IFRS 9 Financial Instruments – Expected Credit Losses
(July 2014 | EY)

Hedge Accounting Under IFRS 9
(February 2014 | EY)

DETAILED SUMMARIES

KPMG’s Global IFRS Institute: IFRS — Financial Instruments
(KPMG)

Inform: Financial instruments — IFRS 9
(PwC)

IFRS 9: Navigating the Transition
(May 2015 | KPMG)

In depth — IFRS 9 Hedging in practice: Frequently asked questions
(May 2015 | PwC)

In depth: IFRS 9: Impairment of Financial assets — Questions and answers
(March 2015 | PwC)

In depth: IFRS 9: Classification, measurement and modifications — Questions and answers
(March 2015 | PwC)

IFRS 9 Financial Instruments
(2015 | EY)

In depth: IFRS 9: Expected credit losses
(November 2014 | PwC)

Need to Know: IFRS 9 (2014) Financial Instruments — Classification and Measurement
(September 2014 | BDO)

In depth: IFRS 9: Classification and measurement
(August 2014 | PwC)

IASB Issues IFRS 9 Financial Instruments — Classification and Measurement
(July 2014 | EY)

OVERVIEW DOCUMENTS

IASPlus: IFRS 9 — Financial Instruments
(Deloitte)

IFRS 9: Financial Instruments
(PwC)

IFRS 9 Financial Instruments, IASB Project Page
(IASB)

IFRS 9 Financial Instruments
(IASB)

IFRS at a Glance: IFRS 9 Financial Instruments
(2016 | BDO)

IFRS in Focus — IFRS 9: Financial Instruments high level summary
(March 2016 | Deloitte)

Big changes ahead: accounting for financial instruments
(March 2015 | IASB)

IFRS 9: A Complete Package for Investors
(July 2014 | IASB)

Investor Perspective: One fewer non-GAAP adjustment to worry about: improvements to the accounting for changes in own credit
(March 2014 | IASB)

Investor Perspective: New Hedge Accounting Model will Improve Investor Understanding of Risk Management
(June 2014 | IASB)