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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 opinio

HEDGE ACCOUNTING (Chapter 6) BC6.76 EFFECTIVE DATE AND TRANSITION (Chapter 7) BC7.1 ANALYSIS OF THE EFFECTS OF IFRS 9 BCE.1 GENERAL BCG.1 DISSENTING OPINIONS APPENDIX A Previous dissenting opinions APPENDIX B Amendments to the Basis for Conclusions on other Standards IFRS 9 BASIS FOR CONCLUSIONS 3 IFRS Foundation

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