IAS 39: Financial Instruments: Recognition and Measurement (version for insurers)

This version of IAS 39 does not contain the amendments by IFRS 9 and can therefore be used by those insurers utilising the exemption effected by Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4).

	Objective (para. 1) (version for insurers)
	Scope (paras. 2-7) (version for insurers)
	Definitions (paras. 8-9) (version for insurers)
	Embedded derivatives (paras. 10-13) (version for insurers)
	Recognition and derecognition (paras. 14-42) (version for insurers)
	Measurement (paras. 43 - 70) (version for insurers)
	Hedging (paras. 71-102) (version for insurers)
	Effective date and transition (paras. 103 - 108F) (version for insurers)
	Withdrawal of other pronouncements (paras. 109 - 110) (version for insurers)
	Appendix A Application guidance (version for insurers)
	Appendix B Amendments to other pronouncements (version for insurers)
	Approvals by the Board (version for insurers)
	IAS 39: Dissenting opinions (version for insurers)
	IAS 39: Basis for Conclusions (version for insurers)
	IAS 39: Illustrative Example (version for insurers)
	IAS 39: Implementation Guidance (version for insurers)

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