New factsheet | IFRS 9 Financial Instruments - overview

The Financial Reporting Faculty are pleased to announce the publication of their latest IFRS factsheet IFRS 9 Financial Instruments – overview.  Exclusively for faculty members, it outlines the key requirements of IFRS 9 covering classification and measurement of financial instruments, including impairment of financial assets. Its focus is on non-financial sector entities and it also compares the IFRS 9 requirements with those of its predecessor IAS 39 Financial Instruments: Recognition and Measurement

 

Access the factsheet here

https://www.icaew.com/technical/financial-reporting/ifrs/ifrs-factsheets