International Financial Reporting Standard IFRS 9

IFRS 9 BC IFRS Foundation International Financial Reporting Standard IFRS 9 Financial Instruments July 2014 BASIS FOR CONCLUSIONS International Financial Reporting Standards together with their accompanying documents are issued by the IFRS Foundation. COPYRIGHT Copyright 2014 IFRS Foundation. Reproduction of this extract within Australia in unaltered form (retaining this notice) is permitted for non-commercial use subject to the inclusion of an acknowledgment of the IFRS Foundation s copyright. All other rights reserved. Requests and enquiries concerning reproduction and rights for commercial purposes within Australia or for any purpose outside Australia should be addressed to the IFRS Foundation at CONTENTS fromparagraphBASIS FOR CONCLUSIONS ONIFRS 9 Financial (Chapter 2) AND DERECOGNITION (Chapter 3) (Chapter 4) (Chapter 5) ACCOUNTING (Chapter 6) DATE AND TRANSITION (Chapter 7) OF THE EFFECTS OF IFRS OPINIONSAPPENDIX APrevious dissenting opinionsAPPENDIX BAmendments to the Basis for Conclusions on other StandardsIFRS 9 BASIS FORCONCLUSIONS IFRS Foundation3 Basis for Conclusions onIFRS 9 Financial InstrumentsThis Basis for Conclusions accompanies, but is not part of, IFRS 9 replaced IAS 39 Financial Instruments: Recognition and Measurement.

BCIN.8 By taking that course, the issue of accounting for the effects of changes in credit risk does not arise for most liabilities and would remain only in the context of financial liabilities designated as measured at fair value under the fair value option. Thus, in May 2010, the IASB published the Exposure Draft Fair Value

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  Value, Fair, Fair value

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