- Alcance global
- África
- América
- Asia Pacífico
- Europa
- Medio Oriente
- Diagnóstico e implementación de NIIF plenas y NIIF para las PYMES
- Capacitación y actualización en NIIF
- Cálculo de estimaciones contables bajo NIIF
- Valoración de instrumentos financieros
- Asesoría en consultas especializadas
- Asesoría en NIIF para entidades del sector público
- Preparación de estados financieros y revelaciones
Classifying and measuring financial instruments
IFRS 9 (2014) ‘Financial Instruments’ fundamentally rewrites the accounting rules for financial instruments. It introduces a new approach for financial asset classification; a more forward-looking expected loss model; and major new requirements on hedge accounting.
While IFRS 9’s mandatory effective date of 1 January 2018 may seem a long way off, companies really need to start evaluating the impact of the new Standard now. As well as the impact on reported results, many businesses will need to collect and analyse additional data and implement changes to systems.
This is the first in a series of publications designed to get you ready for IFRS 9. In this issue, we bring you up to speed on the Standard’s new classification and measurement requirements.
Review the attached pdf for more analysis and examples.