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Application of IFRS 9 to the natural resources sector


IFRS 9 Financial Instruments is a very significant standard for the financial services sector. While the impact on IFRS 9 is not as great on non-financial entities, it will affect the natural resources sector.

Natural resources companies should consider these key features of IFRS 9:

  • Moving from an incurred loss model to a predicted loss model
  • The strict rules as to which financial assets can be recorded at amortized cost
  • Investments in unlisted shares to be recorded at fair value
  • Simplified hedge accounting rules

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