This article explores the implications of IFRS 9 for general partners and investors in alternative investment funds.

General partners and investors in alternative investment funds have begun to take notice of the new framework for the classification and measurement of financial assets introduced by IFRS 9, which replaces IAS 39 as of January 1, 2018. CFOs, particularly those of credit funds, are expected to make important choices over the coming months with respect to the measurement and reporting of private debt investments. The situation is being closely monitored by institutional investors, for which these choices will have a profound impact. 

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