IFRS 9 Financial Instruments summary - applies in 2025

This video is a short summary of IFRS 9. If you need to learn more, please visit our website for great discussion with many practical advices on this standard. The contents:
Introduction: 00:00
Development of IFRS 9: 00:35
Initial recognition of financial instruments: 01:35
Derecognition of financial instruments: 03:05
Classification of financial instruments: 06:07
Measurement of financial instruments: 10:08
Impairment of financial assets (Expected Credit Loss): 13:59
Embedded derivatives: 16:38
Hedge accounting: 18:06
This is just the short executive summary of IFRS 9 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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#ifrs #IFRS9 #ifrsaccounting #IFRSfinancialinstruments

[devangbhanushali]

Thanks a lot for the video, helped me prepare for an interview!

[thatnewguy]

You literally make my life easier day by day

[adamyahiaaldouma]

Thank you so much helping us .. thank you so much for clear presentation our dear teacher .

[SemutHitam-qi]

Thank you for this video. At least I know the basic knowledge of IFRS 9 before going in more details through example later on in my class (for my accounting degree) 😃

[markgeraldgarcia]

5:47 Why is goods included? Isn’t FL only includes delivery of cash or FA?

[mzvtithesleaze]

Thank you very much for this video, you have gained yourself a new subscriber. I'll come back later to express why I came to this video once what I'm planning is done. Keep up the good work🔥🔥

[JanGritsel]

Thank you Silvia, I am currently applying this knowledge in my current position! 🙂

[neha_malpani]

Can you explain on why and How Impairment (ECL) needs to apply for FA measure at FVTOCI when they are already Fair valued? Also, whether this applies to both Equity and Debt Securities measured at FVTOCI?

[oyamagqamlana]

are the transaction costs for financial liabilities expensed instead of capitalized at initial recognition ? please correct me if i am wrong

[aaroacademy]

I really like your explanation. Much appreciated !

[aakashchanchlani]

Thank you so much Silvia.

I am having an exam in first week of June (an exam from last level of CA)

and your videos really help alot in revisions.

[SameerKhan-lfip]

well-explained video. You are so good. thank you

[erinfester]

How long ca you carry it at Initial measurement of cost, 12 months? If we purchase a financial asset and 6 months later we have our financial year end, is it still okay to reflect it at cost and only fair value in the next reporting period?

[calebaralappan]

Thank you soo Much for all your effort and hard work

[edgardickens]

Thank you, can I ask what animation program do you use ?

[TheSiddharth]

Very well explained... thank you so much..

[rayudupasupuleti]

Hi mam. Why website name changed from ifrsbox to cpdbox??

[التعليمعنبعد-خن]

What is the definition of credit losses according to this criterion, and when is a financial asset considered low credit?

[anne-marieperron]

Wow thank you so much this video is so clear and so interesting!

[brundavenkatesh]

Hello Silvia.
Thanks for all the videos.
Scenario:
• Govt. incentivising the realization of export sales’ proceeds (pertaining to previous years) by a specific % of these export sales (promissory notes issued for the same = encashable 2yrs. from now).
Pl. lemme know if the above is to be measured at FVtPL / at amortized cost.