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IAS 39: Financial Instruments: Recognition and Measurement (version for insurers)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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Version date: 1 January 2017 - onwards

Objective (para. 1) (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).

See IAS 39: Financial Instruments: Recognition and Measurement as amended by IFRS 9

1 The objective of this Standard is to establish principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. Requirements for presenting information about financial instruments are in IAS 32 Financial Instruments: Presentation. Requirements for disclosing information about financial instruments are in IFRS 7 Financial Instruments: Disclosures.

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