Table of Contents
IFRS 9: Financial InstrumentsChapter 1 Objective (para. 1.1)Chapter 2 Scope (paras. 2.1-2.7)Chapter 3 Recognition and derecognition3.1 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 Classification4.1 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 Measurement5.1 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 accounting6.1 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 transition7.1 Effective date (paras. 7.1.1-7.1.14)7.2 Transition (paras. 7.2.1-7.2.50)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 termsAppendix B Application guidanceAppendix C Amendments to other StandardsApproval by the Board of IFRS 9 issued in November 2009Approval by the Board of the requirements added to IFRS 9 in October 2010Approval 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 2011Approval by the Board of IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) issued in November 2013Approval by the Board of IFRS 9 Financial Instruments issued in July 2014IFRS 9: Basis for ConclusionsIntroduction (paras. BCIN.1 - BCIN.20)Scope (Chapter 2) (paras. BC2.1 - BC2.46)BC2.1Loan 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)Derecognition of lease liabilities (Annual Improvements to IFRS Accounting Standards - Volume 11) (paras. BC2.44 - BC2.46)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 - BC6.75The 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 opinionsAppendicesAppendix A Previous dissenting opinionsAppendix B Amendments to the Basis for Conclusions on other StandardsIFRS 9: Illustrative ExamplesIFRS 9: Implementation Guidance
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Version date: 26 February 2020 - onwards
BC6.1 - BC6.75
BC6.1–BC6.75 [Relocated to paragraphs BCE.174–BCE.238]