Interestingly, the original effective date of IFRS 9 Financial Instruments was 1 January 2013 and later amended to 1 January 2015. In 2014, the International Accounting Standards Board (“IASB”) announced another delay in the implementation of IFRS 9 to 1 January 2018 thus further increasing the time available for companies to ensure full compliance. This publication provides an overview of the increased reporting requirements, as well as measurement procedures relating to financial instruments.