Financial Instruments Classification and Measurement (IFRS 9/AASB 9)

This page contains resources to guide you through the financial reporting requirements when dealing with financial instruments.



Corporate Reporting Insights

BDO's monthly newsletter, Corporate Reporting Insights, keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.

Classification & measurement of financial assets (including expected credit losses) & financial liabilities
Classification and measurement of financial liabilities
Modification of financial liabilities
Hedge accounting

BDO Global IFRS Resources

BDO Global IFRS Resources

The following publications have been produced by the BDO Global IFRS group:

► IFRS at a Glance

A high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.

► IFRS in Practice

Practical information about the application of key aspects of IFRS, including industry specific guidance.

► IFR Bulletins

Focus on latest developments in international financial reporting.



BDO Australia conducts monthly complimentary webinars as an easy way to stay up to date with changes to accounting standards and other financial reporting developments. Recent webinars on this topic include:

IFRIC agenda decisions

IFRIC agenda decisions

IFRS Interpretations Committee (the Committee) agenda decisions are those issues that the Committee decided not to take onto its agenda. Although not authoritative guidance, in practice they are regarded as being highly persuasive, and all entities reporting under IFRS should be aware of these decisions because they could impact the way particular transactions and balances are accounted for. Agenda decisions on this topic include:

Classification and measurement of financial assets
Impairment of financial assets
Derecognition of financial assets and liabililties
Presentation issues
Derivatives and hedging

Online Training

Online training resources

Improve your knowledge of accounting standards by purchasing our online training resources on a variety of financial reporting topics. Resources available on this topic include:

  • A seminar – a pre-recorded two-hour webinar that provides a high-level overview of the accounting standard, as well as a question and answer case study booklet
  • eLearning – a self-paced interactive web-based eLearning module that provides an in-depth understanding of the key aspects of the accounting standard and requires participants to read and answer questions relating to the content.