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IFRS 9 Financial Instruments

International Financial Reporting Standard November 2013 Hedge Accounting and amendments to ifrs 9, ifrs 7 and IAS 39 ifrs 9 Financial InstrumentsIFRS9 Financial Instruments (HedgeAccountingandamendments toIFRS9,IFRS7andIAS39) ifrs 9 Financial Instruments (Hedge Accounting and amendments to ifrs 9, ifrs 7 and IAS 39)is published by the International Accounting Standards Board (IASB).Disclaimer:the IASB, the ifrs Foundation, the authors and the publishers do not acceptresponsibility for any loss caused by acting or refraining from acting in reliance on thematerial in this publication, whether such loss is caused by negligence or Financial Reporting Standards (including International Accounting Standardsand SIC and IFRIC Interpretations), Exposure Drafts and other IASB and/or ifrs Foundationpublications are copyright of the ifrs 2013 ifrs Foundation ISBN for this part: 978-1-909704-14-5; ISBN for the set of three parts: 978-1-909704-13-8 All rights part of this publication may be translated, reprinted, reproducedor used in any form either

IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) is published by the International Accounting Standards Board (IASB). Disclaimer: the IASB, the IFRS Foundation, the authors and the publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the

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