Our expert team provides advice and guidance on any aspects of IFRS 9 that may be of particular concern or relevance to your business. Please get in touch to discuss how we can help.

For further details of how we can help, view our Financial Reporting Solutions page.

IFRS 9 ‘Financial Instruments’ information and guidance

We have produced a comprehensive range of information and documents to help you understand IFRS 9 requirements.

Overview of IFRS 9 ‘Financial Instruments’

IFRS 9 Financial Instruments affects entities across all industry sectors, not just those in financial services.

IFRS 9 ‘Financial Instruments’ key features

Classification and Measurement requirements for financial instruments, resulting in a mixture of amortised cost and fair value measurement models.
A forward looking expected loss impairment model, which requires consideration of macroeconomic data and forecasts of future events
Hedge accounting requirements that aim to better align reported performance and financial position with a company’s risk management approaches.

IFRS 9 Documentation

The following guides and publications provide useful information and advice on IFRS 9 and its key features:

Applying IFRS 9 to related company loans can present a number of application challenges as they are often advanced on terms that are not arms-length or sometimes advanced on an informal basis without any terms at all. This publication sets out a summary of the key requirements of IFRS 9 (focusing on those that are likely to be most relevant to related company loans) and uses examples to illustrate how these requirements could be applied in practice.
This publication contains more detailed examples which illustrate the application of IFRS 9 to a number of common intragroup funding structures in the real estate sector.
IFRS at a Glance – IFRS 9 Financial Instruments
A short ‘key facts’ document, setting out the key requirements for each of the areas under IFRS 9, the key application guidance, definitions and the practical expedients available.
IFRS in Practice – IFRS 9 Financial Instruments
This publication sets out practical information and examples about the application of key aspects of IFRS 9.

Videos which explore various aspects of IFRSs are available to view on the BDO IFRS YouTube channel.