Technical publications

Financial Instruments - IFRS 9

Mark Hucklesby Mark Hucklesby

Grant Thornton International has published the following external publications relating to the accounting for financial instruments:

Get ready for IFRS 9 - the impairment requirements [ 1359 kb ]

IFRS 9 (2014) 'Financial Instruments' fundamentally rewrites the accounting rules for financial instruments. While it does not come into mandatory effect until January 2018, companies really need to start evaluating the impact of the new Standard now.

Grant Thornton has now published 'Get ready for IFRS 9 – the impairment requirements', the second in a series of publications intended to get you ready for IFRS 9. It looks at IFRS 9's impairment model which is a more forward-looking expected loss model compared to IAS 39.

Get ready for IFRS 9 - classifying and measuring financial instruments [ 1276 kb ]

IFRS 9 (2014) 'Financial Instruments' fundamentally rewrites the accounting rules for financial instruments. While it does not come into mandatory effect until January 2018, companies really need to start evaluating the impact of the new Standard now.

Grant Thornton has now published 'Get ready for IFRS 9 – classifying and measuring financial instruments', the first in a series of publications intended to get you ready for IFRS 9. It looks at the Standard's new approach for financial asset classification and implications for their measurement.

IFRS News special edition on IFRS 9 (2014) [ 1499 kb ]

To comment on this new standard Grant Thornton has produced a special edition of IFRS News on the completed version of IFRS 9 'Financial Instruments'.

The special edition informs you about the completed version of this Standard, and the benefits and challenges that adopting it will bring.

It covers all of the individual chapters that make up the Standard but focuses in particular on the chapters added in July 2014 dealing with expected credit losses and the revised classification and measurement requirements

To comment on this new standard Grant Thornton has produced a special edition of IFRS News on the completed version of IFRS 9 'Financial Instruments'. 

The special edition informs you about the completed version of this Standard, and the benefits and challenges that adopting it will bring.

It covers all of the individual chapters that make up the Standard but focuses in particular on the chapters added in July 2014 dealing with expected credit losses and the revised classification and measurement requirements