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.


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)


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

KPMG’s Global IFRS Institute: IFRS — Financial Instruments

IFRS 9: Navigating the Transition

Inform: Financial instruments — IFRS 9

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)

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

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

In Transition: The latest IFRS 9: Impairment Implementation
(August 2014 | PwC)


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

IASPlus: IFRS 9 — Financial Instruments

IFRS 9: Financial Instruments — Overview of new requirements
(November 2014 | Deloitte)

IFRS 9 Financial Instruments, IASB Project Page

IFRS 9 Financial Instruments — Project Summary
(July 2014 | IASB)

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