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AASB 9

Financial Instruments

Operative Date Reporting periods beginning on or after 1 January 2021 but before 1 January 2022

Interpretations
INT 12 Service Concession Arrangements
INT 16 Hedges of a Net Investment in a Foreign Operation
INT 19 Extinguishing Financial Liabilities with Equity Instruments

IASB Extras
IASB Introduction
IASB Illustrative Examples
IASB Implementation Guidance
IASB Basis for Conclusions

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Various agenda decisions (latest dated October 2022)

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The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.

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