5. Robert Bruce hosts an interview on the finalised IFRS 9 Financial Instruments which incorporates a new expected loss impairment model and amends classification and measurement for financial assets.

In this interview, Robert speaks with Andrew Spooner, Lead IFRS Financial Instruments Partner, and Kush Patel, Director in the UK IFRS Centre of Excellence. They discuss the key components of IFRS 9 with comparisons to the standard it replaces, IAS 39 Financial Instruments: Recognition and Measurement.