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AASB 9

Financial Instruments

Operative Date Reporting periods beginning on or after 1 January 2026 but before 1 July 2026

Amendments incorporated in this Version
AASB 2024-2 re Classification and Measurement of Financial Instruments [PDF 344kB]
AASB 2024-3 re Annual Improvements Volume 11 [PDF 316kB]
AASB 2025-1 re Contracts Referencing Nature-dependent Electricity [PDF 328kB]

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

IFRS IC Agenda Decisions
Various agenda decisions (latest dated January 2026)

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

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