Saturday, October 14, 2023

Download IFRS 9 Financial Instruments PDF resources from PwC, KPMG, EY, and Deloitte


Hello, welcome to IFRS IS EASY!

IFRS 9 Financial instruments is an accounting standard that requires several hours of study to understand. Yet, it has one of the most significant impact on businesses all over the world. Literally every company has a financial instrument in its books, and as such, every accountant is expected to have a good knowledge of IFRS 9 Financial instruments.

This blog post compiles for you guidance made available by the Big 4 and other Audit firms to help you with the learning and understanding of IFRS 9.

Fun fact:

The first company to adopt IFRS 9 was the European Central Bank, which adopted it in 2018.

The largest financial instrument in the world is the US Treasury market. The US Treasury market is over $25 trillion in size, and it is used to finance the US government's debt.

The IASB spent over 10 years developing IFRS 9, and it is one of the most complex accounting standards ever issued.

IFRS 9 has been translated into over 40 languages, and it is used by companies in over 140 countries around the world.

The most complex financial instrument ever created was the credit default swap (CDS). CDSs were used to insure against the default of debt obligations, and they played a major role in the financial crisis of 2008.

The below resources (PDF, videos and eLearns) provide comprehensive coverage of IFRS 9, including its key requirements and practical guidance. Whether you're new to IFRS 9 or looking for a refresher, these resources are a valuable resource.

Financial Instruments Summary


Source: PwC

PwC Financial instruments summary - IFRS 9 Pdf

PwC Financial instruments practical guide - IFRS 9 Pdf

Source: BDO

BDO Financial instruments summary - IFRS 9 Pdf



Understanding Financial instruments - IFRS 9 video

Illustrative financial statements for Banks (IFRS 9 Financial instruments) 

IFRS 9 Financial instruments in-depth technical guidance 


Source: PwC

PwC IFRS 9 financial instruments for non-financial entities Pdf

Source: KPMG

KPMG IFRS 9 financial instruments in-depth technical guidance Pdf

PS: All resources above are sourced directly from the public domain of the owners as made publicly available by them and are compiled here by IFRS IS EASY for your convenience.

Kindly leave a comment if you find the content of this post helpful or would like to share your thoughts on the topic.

No comments:

Post a Comment

Thank you for reading. I appreciate your feedback and engagement. Kindly stay on topic and be respectful of other readers.

Download US GAAP and IFRS Conversion documents PDF from KPMG, PwC, Deloitte, and EY

  Hello, welcome to  IFRS IS EASY ! I remember when I was interviewing for a role in Canada. I had heard that even though IFRS is the main a...