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IFRS 9 Classification and Measurement

Are you lost?

IFRS 9 financial instruments


It has not been easy to keep up to date with the International Accounting Standards Board’s (IASB) decisions on the project to replace IAS 39 Financial Instruments: Recognition and Measurement. The fact that the project is split into three phases has made it particularly tricky to keep track of. For a number of months, questions have been asked about whether the classification and measurement requirements for financial assets and financial liabilities that were finalised in 2010 would be revised and in November 2011, the IASB decided to consider limited modifications to IFRS 9.

Key findings

Three key areas that the IASB and the US Financial Accounting Standards Board (FASB) jointly re-deliberated were:

  • A possible additional classification category (debt instruments measured at fair value through other comprehensive income;
  • The need for bifurcation of non-closely related embedded derivatives from financial assets; and
  • The contractual cash flow characteristics criterion for financial assets.

‘IFRS 9 Classification and Measurement – Are you lost?’ provides a high-level summary of the IFRS 9 classification and measurement model for financial instruments including the recent tentative decisions.


Download IFRS 9 Classification and Measurement – Are you lost? (PDF)

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