ACCOUNTING FOR FINANCIAL INSTRUMENTS IN ACCORDANCE WITH IFRS 9: METHODOLOGICAL ASPECTS OF CLASSIFICATION, MEASUREMENT, AND IMPAIRMENT
DOI:
https://doi.org/10.63034/esr-811Keywords:
financial instruments, IFRS 9,, classification of financial assets, expected credit losses, ECL model, hedge accounting, fair valueAbstract
This article examines the methodological foundations of accounting for financial instruments in accordance with International Financial Reporting Standard (IFRS) 9 "Financial Instruments." The study analyzes the principles of classification and measurement of financial assets and financial liabilities, the expected credit loss (ECL) model as a fundamentally new approach to impairment recognition, and the key provisions of hedge accounting. The paper also discusses the major challenges faced by entities during the transition from IAS 39 to IFRS 9 and provides practical recommendations for improving accounting practices. The findings highlight the significance of the IFRS 9 requirements in enhancing the relevance, reliability, and transparency of financial reporting.
References
1. IFRS 9 «Финансовые инструменты» // Международные стандарты финансовой отчетности (МСФО).
2. IAS 39 «Финансовые инструменты: признание и оценка» (утратил силу для периодов, начинающихся с 1 января 2018 года, в части, замененной IFRS 9).
3. IFRS 7 «Финансовые инструменты: раскрытие информации».
4. IAS 32 «Финансовые инструменты: представление».
5. Концептуальные основы финансовой отчетности (Conceptual Framework for Financial Reporting), Совет по МСФО (IASB), редакция 2018 года.
6. Basel Committee on Banking Supervision. Guidance on credit risk and accounting for expected credit losses.
7. IFRS 8 «Операционные сегменты» — в части раскрытия информации о финансовых инструментах по сегментам деятельности.
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Copyright (c) 2026 Mendybayev Ildus Muratullievich
This work is licensed under a Creative Commons Attribution 4.0 International License.
