• 1000

Financial instruments accounting continues to respond and adapt to the changing circumstances of the global economy, including the effects of geopolitical events, natural disasters, climate effects and inflationary pressures.

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

man woodwork

Financial liability or equity?

Proposals could cause changes to classification of financial instruments and add more disclosures
 
lady looking at graphs

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
 
carpenter

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

swirl

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

building

Fair value measurement handbook

Your guide to applying the requirements under IFRS® Accounting Standards and US GAAP
building

Banks – 2023 illustrative disclosures

Your essential guide to preparing financial statements for banks under IFRS® Accounting Standards
piggy bank on blue background

Investment funds – Illustrative disclosures

Your essential guide to preparing financial statements for investment funds under IFRS® Accounting Standards
analyst women looking at kpi data

Accounting for electronic payments

Proposed amendments to IFRS 9 could change when a receivable or a payable is derecognised