Financial instruments

KPMG insights on evolving accounting practice for financial instruments

Beautiful seascape. Composition of nature.

Financial instruments accounting continues to respond and adapt to the changing circumstances of the global economy, including the effects of geopolitical events, natural disasters, climate effects and inflationary pressures.

IFRS 9 Financial Instruments has brought fundamental changes to financial instruments accounting in recent years. Our materials will help you understand the requirements of this standard as they relate to your company, as well as offering insights and guidance on the application of IFRS® Accounting Standards.

Our latest insights

Classification of financial assets

Financial assets with an ESG-linked feature could meet SPPI under amendments to IFRS 9

Settlement by electronic payments

IFRS 9 amendments could change when financial assets or liabilities are recognised and derecognised

Nature-dependent electricity contracts

Amendments address common accounting challenges and increase disclosures

Financial liability or equity?

Proposals could cause changes to classification of financial instruments and add more disclosures

A closer look

Banks

KPMG insights on financial reporting developments and the potential impacts of regulatory requirements

Insurance contracts

KPMG insights on accounting change for insurers

More insights and guidance

Lack of exchangeability

Final amendments address when and how to estimate a spot rate

IFRS 9 – Review of impairment requirements

Take this opportunity to have your say on their application

Banks – Illustrative disclosures

Your essential guide to preparing financial statements for banks under IFRS® Accounting Standards

Investment funds – Illustrative disclosures

Your essential guide to preparing financial statements for investment funds under IFRS® Accounting Standards