Ifrs 9 : substitut de la ias 39

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IFRS 9

International Financial Reporting Standard 9

Financial Instruments
IFRS 9 Financial Instruments was issued by the International Accounting Standards Board in November 2009. Its effective date is 1 January 2013 (earlier application permitted).

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IASCF

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IFRS 9

CONTENTS
paragraphs INTRODUCTION

INTERNATIONAL FINANCIAL REPORTING STANDARD 9 FINANCIAL INSTRUMENTSCHAPTERS 1 2 3 4 5 6 7 8 OBJECTIVE SCOPE RECOGNITION AND DERECOGNITION CLASSIFICATION MEASUREMENT HEDGE ACCOUNTING DISCLOSURES EFFECTIVE DATE AND TRANSITION 1.1 2.1 3.1.1–3.1.2 4.1–4.9 5.1.1–5.4.5 NOT USED NOT USED 8.1.1–8.2.13

APPENDICES A B C Defined terms Application guidance Amendments to other IFRSs

FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION APPROVAL BY THEBOARD OF IFRS 9 FINANCIAL INSTRUMENTS ISSUED IN NOVEMBER 2009 BASIS FOR CONCLUSIONS APPENDIX Amendments to the Basis for Conclusions on other IFRSs DISSENTING OPINIONS AMENDMENTS TO GUIDANCE ON OTHER IFRSs

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IASCF

IFRS 9

International Financial Reporting Standard 9 Financial Instruments (IFRS 9) is set out in paragraphs 1.1–8.2.13 and Appendices A–C. All the paragraphs haveequal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the IFRS. Definitions of other terms are given in the Glossary for International Financial Reporting Standards. IFRS 9 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards andthe Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.

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IFRS 9

Introduction
Reasons for issuing the IFRS
IN1 IAS 39 Financial Instruments: Recognition and Measurement sets out therequirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. The International Accounting Standards Board (IASB) inherited IAS 39 from its predecessor body, the International Accounting Standards Committee. Many users of financial statements and other interested parties have told the Board that the requirements in IAS 39are difficult to understand, apply and interpret. They have urged the Board to develop a new standard for financial reporting for financial instruments that is principle-based and less complex. Although the Board has amended IAS 39 several times to clarify requirements, add guidance and eliminate internal inconsistencies, it has not previously undertaken a fundamental reconsideration of reportingfor financial instruments. Since 2005, the IASB and the US Financial Accounting Standards Board (FASB) have had a long-term objective to improve and simplify the reporting for financial instruments. This work resulted in the publication of a discussion paper, Reducing Complexity in Reporting Financial Instruments, in March 2008. Focusing on the measurement of financial instruments and hedgeaccounting, the paper identified several possible approaches for improving and simplifying the accounting for financial instruments. The responses to the paper indicated support for a significant change in the requirements for reporting financial instruments. In November 2008 the IASB added this project to its active agenda, and in December 2008 the FASB also added the project to its agenda. In April2009, in response to the input received on its work responding to the financial crisis, and following the conclusions of the G20 leaders and the recommendations of international bodies such as the Financial Stability Board, the IASB announced an accelerated timetable for replacing IAS 39. As a result, in July 2009 the IASB published an exposure draft Financial Instruments: Classification and...
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