IFRS 9 definition

IFRS 9 means the International Financial Reporting Standard (IFRS) by the International Accounting Standards Board (IASB) designated as "IFRS 9" and replacing IAS 39. "Increased Costs" means: (i) a reduction in the rate of return from the Facilities or on a Finance Party's (or its Affiliate's) overall capital; (ii) an additional or increased cost; or (iii) a reduction of any amount due and payable under any Finance Document, which is incurred or suffered by a Finance Party or any of its Affiliates to the extent that it is attributable to that Finance Party having entered into its Commitment or funding or performing its obligations under any Finance Document.
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IFRS 9 means IFRS 9, Financial Instruments.
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IFRS 9 means International Financial Reporting Standard.
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Examples of IFRS 9 in a sentence

  • The approach in IFRS 9 is based on how an entity manages its financial instruments in the context of its business model and the contractual cash flow characteristics of the financial assets.

  • IFRS 9 uses a single approach to determine whether a financial asset is measured at amortized cost or fair value, replacing the multiple rules in IAS 39.

  • IFRS 9 is effective for annual periods beginning on or after January 1, 2018.

  • The classification of financial assets under IFRS 9 is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics.

  • IFRS 9 retains but simplifies the mixed measurement model and establishes two primary measurement categories for financial assets: amortized cost and fair value.

  • Most of the requirements in IAS 39 for classification and measurement of financial liabilities were carried forward unchanged to IFRS 9, except that an entity choosing to measure a financial liability at fair value will present the portion of any change in its fair value due to changes in the entity’s own credit risk in other comprehensive income, rather than within profit or loss.

  • Under IFRS 9 Financial Instruments, the Funds classify financial assets into one of three categories based on the entity’s business model for managing financial assets and the contractual cash flow characteristics of the financial assets.

  • Most of the requirements in IAS 39 for classification and measurement of financial liabilities were carried forward unchanged to IFRS 9.

  • IFRS 9 is effective for annual periods beginning on or after 1 January 2018, with early application permitted.

  • The contractual cash flows of the ETF’s debt securities, if any, consist solely of principal and interest, however, these securities are neither held in held-to-collect, or held-to-collect-and-sell business models in IFRS 9.


More Definitions of IFRS 9

IFRS 9 means the International Financial Reporting Standard 9: Financial Instruments;
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IFRS 9 means the International Financial Reporting Standard (IFRS) by the International Accounting Standards Board designated "IFRS 9" and replacing "IAS 39"; and
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IFRS 9 means International Financial Reporting Standard 9 (Financial Instruments), as in force at 31 December 2019 and as applied by the Issuer in connection with the preparation of its annual audited financial statements for the financial year ended 31 December 2019.”The following new definition of “Lease” shall be added to Condition 10 (Events of Default) immediately before the definition of “Material Subsidiary” at page 121 of the Base Prospectus:
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IFRS 9 means the International financial reporting standard issued by the International Accounting Standards Board (IASB) in July 2014, which introduced an “expected credit loss” (“ECL”) framework for the recognition of impairment. Under such reporting standard, impairment of loans is recognised -on an individual or collective basis- in three stages:
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IFRS 9 means IFRS 9, Financial Instrument.
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IFRS 9 means International Financial Reporting Standard 9 (Financial Instruments), promulgated by the International Accounting Standards Board, as defined in the “Risk Factors” section of this Shareholder Circular;
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Related to IFRS 9

  • UK GAAP means generally accepted accounting principles in the United Kingdom.

  • IFRS means International Financial Reporting Standards as issued by the International Accounting Standards Board.

  • IFR means the symbol used to designate the instrument flight rules;

  • IASB means the International Accounting Standards Board;

  • U.S. GAAP means United States generally accepted accounting principles consistently applied.

  • Brazilian GAAP means, collectively, the accounting principles prescribed by Brazilian Corporate Law, the rules and regulations issued by applicable regulators, including the CVM, as well as the technical releases issued by the Brazilian Institute of Accountants (Instituto Brasileiro de Contadores), in each case as in effect from time to time.

  • PRC GAAP means the generally accepted accounting principles in the PRC.

  • IAS means International Accounting Standards;

  • FASB means the Financial Accounting Standards Board.

  • Canadian GAAP means Generally Accepted Accounting Principles as provided in the Handbook of the Canadian Institute of Chartered Accountants.

  • International Financial Reporting Standards or “IFRS” means the accounting standards issued or endorsed by the International Accounting Standards Board.

  • Australian Accounting Standards means the accounting standards made by the Australian Accounting Standards Board in accordance with section 227 of the Australian Securities and Investments Commission Act 2001 (Cth).

  • FOISA means the Freedom of Information (Scotland) Xxx 0000 and any subordinate legislation made under this Act from time to time or any superseding or amending enactments or regulations, together with any guidance and/or codes of practice issued by the Information Commissioner, the Scottish Information Commissioner and/or any relevant government department in relation to such legislation.

  • Mexican GAAP means generally accepted accounting principles in Mexico in effect on the Issue Date.

  • BIS means specifications of Bureau of Indian Standards (BIS);

  • Financial Regulations means regulations made under section 21 of the Act;

  • GAAP means generally accepted accounting principles in the United States of America.

  • Accounting Standard means GAAP.

  • Financial Reporting Measures means measures that are determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and all other measures that are derived wholly or in part from such measures. Stock price and total shareholder return (and any measures that are derived wholly or in part from stock price or total shareholder return) shall, for purposes of this Policy, be considered Financial Reporting Measures. For the avoidance of doubt, a Financial Reporting Measure need not be presented in the Company’s financial statements or included in a filing with the SEC.

  • HKFRS Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants

  • Support Terms means the detailed description of the applicable Support Services as specified at xxxxx://xxx.xxx.xxx/corp/legal/.

  • Common Reporting Standard (CRS) means the Standard for Automatic Exchange of Financial Account Information (“AEOFAI”) in Tax Matters and was developed in response to the G20 request and approved by the Organisation for Economic Co-operation and Development (OECD) Council on 15 July 2014, calls on jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions required to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions.

  • auditing standards means auditing standards as defined in National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards;

  • Financial Reporting Measure means any measure determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and any measures derived wholly or in part from such measures, including GAAP, IFRS and non-GAAP/IFRS financial measures, as well as stock or share price and total equityholder return.

  • Accounting Standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;

  • EU means the European Union.