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How can I view IFRS Standards in HTML?
Once signed in you will be able to view the Standards in HTML or PDF. If you're an IFRS Digital subscriber you will be able to use the annotation and taxonomy layers within the HTML to provide greater context, as well as view the bases for conclusions and illustrative examples.
What do you need to know about IFRS 9?
IFRS 9 specifies how an entity should classify and measure financial assets, financial liabilities, and some contracts to buy or sell non-financial items. IFRS 9 requires an entity to recognise a financial asset or a financial liability in its statement of financial position when it becomes party to the contractual provisions of the instrument.
When does the new IFRS Standard come into effect?
IFRS 9 generally is effective for years beginning on or after January 1, 2018, with earlier adoption permitted. However, in late 2016 the IASB agreed to provide entities whose predominate activities are insurance related the option of delaying implementation until 2021. Why the new standard? IFRS 9 replaces IAS 39,
Last Update: Oct 2021
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