PBE IFRS 9
Financial Instruments (this standard is superseded by PBE IPSAS 41 Financial Instruments for annual periods beginning on or after 1 January 2022)
Establishes principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.
Amendments
Previous version
- Financial Reporting Strategy
- Accounting Standards
- Audit and Assurance Standards
- Climate-related Disclosures
- COVID-19 Reporting implications