IFRS 9 aims to improve the financial reporting of financial instruments by addressing concerns that arose in that area during the financial crisis.
Is é is aidhm do IFRS 9 feabhas a chur ar an tuairisciú airgeadais a dhéantar le hionstraimí airgeadais trí aghaidh a thabhairt ar na hábhair imní a tháinig chun cinn sa réimse sin le linn na géarchéime airgeadais.