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AASB IFRS Based Standard

aasb Standard aasb 9 December 2014 Financial Instruments aasb 9 2 COPYRIGHT Obtaining a Copy of this accounting Standard This Standard is available on the aasb website: Alternatively, printed copies of this Standard are available for purchase by contacting: The Customer Service Officer Australian accounting standards Board Level 7 600 Bourke Street Melbourne Victoria AUSTRALIA Postal address: PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7637 Fax: (03) 9617 7608 E-mail: Website: Other Enquiries Phone: (03) 9617 7600 Fax: (03) 9617 7608 E-mail: COPYRIGHT Commonwealth of Australia 2014 This aasb Standard contains ifrs Foundation copyright material. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source.

AASB 9 3 CONTENTS CONTENTS PREFACE COMPARISON WITH IFRS 9 INTRODUCTION TO IFRS 9 (available on the AASB website) ACCOUNTING STANDARD AASB 9 FINANCIAL INSTRUMENTS Paragraphs Chapter 1 Objective and application 1.1 – Aus1.5

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