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Investor Perspective: IFRS 9: A Complete Package for Investors

 25 July 2014

Sue Lloyd, IASB memberSue Lloyd, a member of the IASB, discusses the new accounting standard for financial instruments.

On 24 July 2014 the IASB finalised its project to improve the accounting for financial instruments with the publication of IFRS 9 Financial Instruments (2014) (IFRS 9 or the Standard).

IFRS 9 completes our main response to the global financial crisis and brings together all aspects of the accounting for financial instruments—classification and measurement, impairment and hedge accounting. Together with these changes, information about financial instruments is enhanced by an accompanying package of improved disclosures.

Read the full article: IFRS 9: A Complete Package for Investors.

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