The accounting standard IFRS 9 sets out the requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. On this page you can access a range of articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
Full-text standard
The International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website; you will need to register to gain access.
These standards are the unaccompanied versions and do not include any additional content that accompanies the full IAS and IFRSs such as illustrative examples, implementation guidance and bases for conclusions.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
ICAEW
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
Press releases
IASB defers IFRS 9 mandatory effective date to 2015
Press release issued by the IASB on 16 December 2011 announcing amendments to the standard.
IASB issues additions to IFRS 9 for financial liability accounting
Press release from the IASB, issued on 28 October 2010, announcing additions to the standard to address the ‘own credit’ problem.
IASB addresses ‘counter-intuitive’ effects of fair value measurement of financial liabilities
Press release issued by the IASB on 11 May 2010.
IASB completes first phase of financial instruments accounting reform
Press release issued by the IASB on 12 November 2009.
Summaries
IFRS 9 Financial Instruments (PDF 22.87kb/2 pages)
IASB technical summary, as issued at 1 January 2012.
IFRS 9: Financial Instruments (replacement of IAS 39)
Project summary from the IASB. Information includes plan and timelines, objectives, convergence with US GAAP and consultative documents.
Summaries of International Financial Reporting Standards: IFRS 9 Financial Instruments
History and summary from Deloitte IAS Plus.
IFRS 9
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
Guides and publications
Facing the challenge: Business implications of IFRS 4, 9 and Solvency II for insurers (PDF 2.78mb/20 pages)
Report issued by Ernst & Young in January 2012 describing the impact of IFRS 4 Phase II, IFRS 9 and Solvency II implementation.
IFRS 9: New mandatory effective date and transition disclosures (PDF 1.84mb/12 pages)
Update from Ernst & Young published in January 2012 outlining amendments to the standard, with illustrative examples.
IFRS 9 for insurers – what to do now? (PDF 665.58kb/8 pages)
Guide from Ernst & Young, published August 2011, on IASB proposals to move the standard's mandatory effective date to 2015.
Practical guide on financial instrument accounting: IFRS 9
Publication from PwC issued in January 2011 summarising updates to IFRS 9.
First Impressions: Additions to IFRS 9 Financial Instruments
Publication from KPMG, released in December 2010, looking at requirements in the new standard.
IASB updates IFRS 9 for financial liabilities
‘Straight away’ IFRS bulletin published by PwC in October 2010 summarising changes to the standard.
What investment professionals say about financial instrument reporting
Survey of investors and analysts views on accounting and reporting for financial instruments, published by PwC in June 2010.
New on the Horizon: Fair value option for financial liabilities
Guide from KPMG, published May 2010, on the proposed amendments to IFRS 9.
IFRS 9 ‘Financial instruments’ introduces new requirements for financial assets
Bulletin from PwC, published 12 November 2009, outlining the differences between IAS 39 and IFRS 9 and further action to be taken.
Other resources
IFRS e-learning
Interactive training modules from Deloitte with practical scenarios, worked examples and questions to test your knowledge. Each module is available to download as a zip file free of charge (registration is required).
Articles and books in the Library collection
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