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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CONTENTS paragraphs INTRODUCTION

INTERNATIONAL FINANCIAL REPORTING STANDARD 9 FINANCIAL INSTRUMENTS
CHAPTERS 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 THE BOARD 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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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 have equal 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 and the 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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Introduction
Reasons for issuing the IFRS
IN1 IAS 39 Financial Instruments: Recognition and Measurement sets out the