IntroductionDefinitions of TermsRecognition, Measurement and Derecognition of Financial InstrumentsFinancial LiabilitiesSubsequent Measurement of Financial LiabilitiesEmbedded DerivativesFinancial Instruments Measured at Amortised CostFair Valuation Gains and LossesImpairment of Financial InstrumentsHedge AccountingEffective Date and Transition Requirements of IFRS 9Presentation of Financial Instruments Under IAS 32Disclosures