IFRS 9 Hedge accounting: External resources

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

International Financial Reporting Standard (IFRS) 9 addresses all the relevant aspects on accounting for financial instruments, including:

  • classification and measurement
  • impairment of financial assets
  • general hedge accounting

We have compiled an inventory of external resources to help you understand and apply hedge accounting under 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.

Need to Know: Hedge Accounting
(2014 | BDO)

Applying IFRS: Hedge accounting under IFRS 9
(February 2014 | EY)

Project Summary: IFRS 9 Financial Instruments
(November 2013 | IASB)

First Impressions: IFRS 9 (2013): Hedge accounting and transition
(December 2013 | KPMG)

IFRS 9: General Hedging Model
(October 2015 | KPMG)

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

Inform: General Hedge Accounting  
(January 2014 | PwC)


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