IFRS 9 Financial Instruments
E454594
IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
All labels observed (5)
How this entity was disambiguated
This entity first appeared as the object of triple T4575890 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IFRS 9 Financial Instruments Context triple: [International Financial Reporting Standards, hasStandard, IFRS 9 Financial Instruments]
-
A.
IFRS 7 Financial Instruments: Disclosures
IFRS 7 Financial Instruments: Disclosures is an international accounting standard that sets out detailed disclosure requirements to help users assess the significance of financial instruments and the nature and extent of related risks in an entity’s financial statements.
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B.
IFRS 15 Revenue from Contracts with Customers
IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
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C.
IFRS
IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
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D.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
-
E.
IFRS 16 Leases
IFRS 16 Leases is an International Financial Reporting Standard that overhauled lease accounting by requiring lessees to recognize most leases on the balance sheet as right-of-use assets and lease liabilities.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: IFRS 9 Financial Instruments Target entity description: IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
-
A.
IFRS 7 Financial Instruments: Disclosures
IFRS 7 Financial Instruments: Disclosures is an international accounting standard that sets out detailed disclosure requirements to help users assess the significance of financial instruments and the nature and extent of related risks in an entity’s financial statements.
-
B.
IFRS 15 Revenue from Contracts with Customers
IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
-
C.
IFRS
IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
-
D.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
-
E.
IFRS 16 Leases
IFRS 16 Leases is an International Financial Reporting Standard that overhauled lease accounting by requiring lessees to recognize most leases on the balance sheet as right-of-use assets and lease liabilities.
- F. None of above. chosen
Statements (54)
| Predicate | Object |
|---|---|
| instanceOf |
Accounting standard
ⓘ
International Financial Reporting Standard ⓘ |
| abbreviation |
ECL
ⓘ
FVOCI ⓘ FVTPL ⓘ |
| allows |
Hedge accounting for groups of items
ⓘ
Hedge accounting for risk components ⓘ |
| appliesTo | Entities preparing financial statements under IFRS ⓘ |
| classificationCategory |
Amortised cost
ⓘ
Fair value through other comprehensive income ⓘ Fair value through profit or loss ⓘ |
| containsSection |
Classification and measurement
ⓘ
Derecognition ⓘ Hedge accounting ⓘ Impairment ⓘ |
| developedBy | International Accounting Standards Board ⓘ |
| earlyApplicationPermitted | true ⓘ |
| effectiveDate | 1 January 2018 ⓘ |
| framework | IFRS framework ⓘ |
| fullName |
International Financial Reporting Standard 9 Financial Instruments
ⓘ
linked to:
IFRS 9 Financial Instruments
|
| governs |
Classification of financial assets
ⓘ
Classification of financial liabilities ⓘ Derecognition of financial instruments ⓘ Hedge accounting ⓘ Impairment of financial assets ⓘ Measurement of financial instruments ⓘ |
| hedgeAccountingModel | Principles-based ⓘ |
| impairmentApproach | Forward-looking ⓘ |
| impairmentModel | Expected credit loss ⓘ |
| introducesModel | Expected credit loss model ⓘ |
| issuedBy |
IASB
ⓘ
linked to:
International Accounting Standards Board
International Accounting Standards Board ⓘ |
| jurisdiction | International ⓘ |
| mandatoryEffectiveDate | 1 January 2018 ⓘ |
| measurementBasis |
Amortised cost
ⓘ
Fair value ⓘ |
| objective |
Improve usefulness of information about amounts, timing and uncertainty of future cash flows
ⓘ
Provide principles for financial reporting of financial assets and financial liabilities ⓘ |
| relatedTo |
IAS 32 Financial Instruments: Presentation
ⓘ
IFRS 13 Fair Value Measurement ⓘ IFRS 7 Financial Instruments: Disclosures ⓘ |
| replacedImpairmentModel | Incurred loss model under IAS 39 ⓘ |
| replaces | IAS 39 Financial Instruments: Recognition and Measurement ⓘ |
| requires |
Assessment of contractual cash flow characteristics (SPPI test)
ⓘ
Business model assessment for classification of financial assets ⓘ Recognition of 12-month expected credit losses for performing assets ⓘ Recognition of lifetime expected credit losses for credit-impaired assets ⓘ |
| scopeIncludes |
Certain contracts to buy or sell non-financial items
ⓘ
Financial assets ⓘ Financial liabilities ⓘ |
| shortName |
IFRS 9
ⓘ
linked to:
IFRS 9 Financial Instruments
|
| standardSetter |
IASB
ⓘ
linked to:
International Accounting Standards Board
|
| subjectArea |
Financial instruments accounting
ⓘ
Financial reporting ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: IFRS 9 Financial Instruments Description of subject: IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
Referenced by (10)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject linked to:
International Accounting Standards (IASs) issued by the IASC and adopted by the IASB
linked to: IFRS 9 Financial Instruments
IFRS 9 Financial Instruments
→
fullName
→
International Financial Reporting Standard 9 Financial Instruments
ⓘ
linked to: IFRS 9 Financial Instruments
linked to: IFRS 9 Financial Instruments
linked to: IFRS 9 Financial Instruments