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  1. IFRS 9: Financial Instruments
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IFRS 9: Financial Instruments

Comparing proposed amendment...
Chapter 1 Objective (para. 1.1)
Chapter 2 Scope (paras. 2.1-2.7)
Chapter 3 Recognition and derecognition
3.1 Initial recognition (paras. 3.1.1-3.1.2)
3.2 Derecognition of financial assets (paras. 3.2.1-3.2.23)
3.3 Derecognition of financial liabilities (paras. 3.3.1-3.3.5)
Chapter 4 Classification
4.1 Classification of financial assets (paras. 4.1.1-4.1.5)
4.2 Classification of financial liabilities (paras. 4.2.1-4.2.2)
4.3 Embedded derivatives (paras. 4.3.1-4.3.7)
4.4 Reclassification (paras. 4.4.1-4.4.3)
Chapter 5 Measurement
5.1 Initial measurement (paras. 5.1.1-5.1.3)
5.2 Subsequent measurement of financial assets (paras. 5.2.1-5.2.3)
5.3 Subsequent measurement of financial liabilities (paras. 5.3.1-5.3.2)
5.4 Amortised cost measurement (paras. 5.4.1-5.4.9)
5.5 Impairment (paras. 5.5.1-5.5.20)
5.6 Reclassification of financial assets (paras. 5.6.1-5.6.7)
5.7 Gains and losses (paras. 5.7.1-5.7.11)
Chapter 6 Hedge accounting
6.1 Objective and scope of hedge accounting (paras. 6.1.1-6.1.3)
6.2 Hedging instruments (paras. 6.2.1-6.2.6)
6.3 Hedged items (paras. 6.3.1-6.3.7)
6.4 Qualifying criteria for hedge accounting (para. 6.4.1)
6.5 Accounting for qualifying hedging relationships (paras. 6.5.1-6.5.16)
6.6 Hedges of a group of items (paras. 6.6.1-6.6.6)
6.7 Option to designate a credit exposure as measured at fair value through profit or loss (paras. 6.7.1-6.7.4)
6.8 Temporary exceptions from applying specific hedge accounting requirements (paras. 6.8.1-6.8.13)
6.9 Additional temporary exceptions arising from interest rate benchmark reform (paras. 6.9.1-6.9.13)
Chapter 7 Effective date and transition
7.1 Effective date (paras. 7.1.1-7.1.13)
7.2 Transition (paras. 7.2.1-7.2.49)
7.3 Withdrawal of IFRIC 9, IFRS 9 (2009), IFRS 9 (2010) and IFRS 9 (2013) (paras. 7.3.1-7.3.2)
Appendix A Defined terms
Appendix B Application guidance
Appendix C Amendments to other Standards
Approval by the Board of IFRS 9 issued in November 2009
Approval by the Board of the requirements added to IFRS 9 in October 2010
Approval by the Board of Mandatory Effective Date of IFRS 9 and Transition Disclosures (Amendments to IFRS 9 (2009), IFRS 9 (2010) and IFRS 7) issued in December 2011
Approval by the Board of IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) issued in November 2013
Approval by the Board of IFRS 9 Financial Instruments issued in July 2014
IFRS 9: Basis for Conclusions
Introduction (paras. BCIN.1 - BCIN.20)
Scope (Chapter 2) (paras. BC2.1 - BCZ2.43)
BC2.1
Loan commitments (paras. BCZ2.2 - BC2.8)
Financial guarantee contracts (paras. BCZ2.9 - BC2.17)
Contracts to buy or sell a non-financial item (para. BCZ2.18)
Accounting for a contract to buy or sell a non-financial item as a derivative (paras. BCZ2.19 - BCZ2.38)
Business combination forward contracts (paras. BCZ2.39 - BCZ2.43)
Recognition and derecognition (Chapter 3) (paras. BCZ3.1 - BC3.63)
Derecognition of a financial asset (paras. BCZ3.1 - BCZ3.3)
Exposure draft of proposed amendments to IAS 39 published in 2002 (paras. BCZ3.4 - BCZ3.5)
Comments received (paras. BCZ3.6 - BCZ3.7)
Revisions to IAS 39 (paras. BCZ3.8 - BCZ3.13)
Arrangements under which an entity retains the contractual rights to receive the cash flows of a financial asset but assumes a contractual obligation to pay the cash flows to one or more recipients (paras. BCZ3.14 - BCZ3.24)
Transfers that do not qualify for derecognition (paras. BCZ3.25 - BCZ3.26)
Continuing involvement in a transferred asset (paras. BCZ3.27 - BCZ3.29)
Improved disclosure requirements issued in October 2010 (paras. BC3.30 - BC3.31)
Exemption for repurchased financial liabilities (para. BC3.32)
Fees in the '10 per cent' Test for Derecognition of Financial Liabilities (Annual Improvements to IFRS Standards 2018-2020) (paras. BC3.33 - BC3.36)
Amendments to the Classification and Measurement of Financial Instruments (May 2024) (paras. BC3.37-BC3.63)
Classification (Chapter 4) (paras. BC4.1 - BC4.303)
Classification of financial assets (paras. BC4.1 - BC4.45)
Classification of financial liabilities (paras. BC4.46 - BC4.53)
Option to designate a financial asset or financial liability at fair value through profit or loss (paras. BCZ4.54 - BC4.82)
Embedded derivatives (paras. BC4.83 -  BCZ4.110)
Reclassification (paras. BC4.111 - BCZ4.123)
Limited amendments for financial assets (July 2014) (paras. BC4.124 - BC4.215)
Amendments for prepayment features with negative compensation (October 2017) (paras. BC4.216 - BC4.253)
Amendments to the Classification and Measurement of Financial Instruments (May 2024) (paras. BC4.254-BC4.303)
Measurement (Chapter 5) (paras. BCZ5.1 - BC5.320)
Fair value measurement considerations (paras. BCZ5.1 - BC5.20)
Gains and losses (paras. BC5.21 - BC5.64)
Amortised cost measurement (paras. BCZ5.65 - BC5.81)
Impairment (paras. BC5.82 - BC5.286)
Amendments for Interest Rate Benchmark Reform - Phase 2 (August 2020) (BC5.287 - BC5.320)
Hedge accounting (Chapter 6) (paras. BC6.1 - BC6.660)
BC6.1 - BC6.75
The objective of hedge accounting (paras. BC6.76 - BC6.116)
Hedging instruments (paras. BC6.117 - BC6.153)
Hedged items (paras. BC6.154 -BC6.229)
Qualifying criteria for hedge accounting (paras. BC6.230 - BC6.271)
Accounting for qualifying hedging relationships (paras. BC6.272 - BC6.426)
Hedges of a group of items (BC6.427 - BC6.468)
Hedging credit risk using credit derivatives (paras. BC6.469 - BC6.545)
Amendments for Interest Rate Benchmark Reform (September 2019) (paras. BC6.546 - BC6.603)
Amendments for Interest Rate Benchmark Reform - Phase 2 (August 2020) (paras. BC6.604-BC6.660)
Effective date and transition (Chapter 7) (paras. BC7.1 - BC7.103)
Effective date (paras. BC7.1 - BC7.9T)
Transition related to IFRS 9 as issued in November 2009 (paras. BC7.10 - BC7.25)
Transition related to the requirements added to IFRS 9 in October 2010 (paras. BC7.26 - BC7.29)
Transitional insurance issues (paras. BC7.30 - BC7.34)
Disclosures on transition from IAS 39 to IFRS 9 -  November 2011 (paras. BC7.34A - BC7.34M)
Transition related to the requirements added to IFRS 9 in November 2013 (paras. BC7.35 - BC7.52)
Transition related to the requirements added to IFRS 9 in July 2014 (paras. BC7.53 - BC7.85)
Amendments for Interest Rate Benchmark Reform - Phase 2 (August 2020) (paras. BC7.86-BC7.99)
Amendments to the Classification and Measurement of Financial Instruments (May 2024) (BC7.100-BC7.103)
Analysis of the effects of IFRS 9 (paras. BCE.1 - BCE.238)
Introduction (paras. BCE.1 - BCE.6)
Analysis of the effects: classification and measurement (paras. BCE.7 - BCE.89)
Analysis of the effects: Impairment (paras. BCE.90 - BCE.173)
Analysis of the effects: Hedge Accounting (paras. BCE.174 - BCE.238)
General (paras. BCG.1 - BCG.2)
Summary of main changes from the Exposure Draft Financial Instruments: Classification and Measurement (para. BCG.1)
Summary of main changes from the Exposure Draft Fair Value Option for Financial Liabilities (para. BCG.2)
Dissenting opinions
Appendices
Appendix A Previous dissenting opinions
Appendix B Amendments to the Basis for Conclusions on other Standards
IFRS 9: Illustrative Examples
IFRS 9: Implementation Guidance
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