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IFRS 9 Financial Instruments and Disclosures June 2016_f FBB

What is the IFRS 9 financial instruments standard?
IFRS 9 Financial Instruments is the IASB's replacement of IAS 39 Financial Instruments: Recognition and Measurement.
The Standard includes requirements for recognition and measurement, impairment, derecognition and general hedge accounting.
What are the IFRS financial instruments disclosures?
Overview.
IFRS 7 Financial Instruments: Disclosures requires disclosure of information about the significance of financial instruments to an entity, and the nature and extent of risks arising from those financial instruments, both in qualitative and quantitative terms.
How does IFRS 9 require investments in equity instruments to be measured and accounted for?
Equity instruments
All equity investments in scope of IFRS 9 are to be measured at fair value in the statement of financial position, with value changes recognised in profit or loss, except for those equity investments for which the entity has elected to present value changes in 'other comprehensive income'.
IFRS 9 generally is effective for years beginning on or after January 1, 2018, with earlier adoption permitted.
However, in late 2016 the IASB agreed to provide entities whose predominate activities are insurance related the option of delaying implementation until 2021.

What is the IFRS 9 financial instruments standard?