This updated factsheet outlines the key requirements of IFRS 9 Financial Instruments, including classification and measurement, and impairment of financial assets. It’s focus is on the non-financial sector.
Continue reading
This content is not freely available. To access 'Financial Instruments - overview ' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Business and Finance Professional
An internationally recognised designation and professional status from the ICAEW.
Corporate Reporting Faculty
Guiding you through the maze of new and emerging reporting requirements, ensuring you are always one step ahead..