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Financial instruments accounting continues to respond and adapt to the changing circumstances of the global economy, including the effects of geopolitical events such as the Ukraine-Russia conflict, rising inflation as well as recoveries from the COVID-19 coronavirus pandemic.

IFRS 9 Financial Instruments has brought fundamental changes to financial instruments accounting in recent years. Our materials will help you understand the requirements of this standard as they relate to your company, as well as offering insights and guidance on the application of IFRS® Accounting Standards.

Our latest insights

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Financial liability or equity?

Proposals could cause changes to classification of financial instruments and add more disclosures
 
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Lack of exchangeability

Final amendments address when and how to estimate a spot rate
 

IFRS 9 – Review of impairment requirements

Take this opportunity to have your say on their application
 
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Addressing financial asset classification issues

Proposals to amend IFRS 9 and IFRS 7 following post-implementation review
 

A closer look

Bank of England

Banks

KPMG insights on financial reporting developments and the potential impacts of regulatory requirements

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Insurance contracts

KPMG insights on accounting change for insurers
Commuters

IBOR reform

The impacts of interest rate benchmark reform on financial reporting
 

More insights and guidance

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Accounting for electronic payments

Proposed amendments to IFRS 9 could change when a receivable or a payable is derecognised
 
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Banks – 2023 illustrative disclosures

Your essential guide to preparing financial statements for banks under IFRS® Accounting Standards
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Investment funds – Illustrative disclosures

Your essential guide to preparing financial statements for investment funds under IFRS® Accounting Standards.
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Fair value measurement handbook

Your guide to applying the requirements under IFRS® Accounting Standards and US GAAP
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Guides to financial statements

Illustrative financial statements and checklists of disclosures under IFRS® Accounting Standards