IAS 39: Difference between revisions
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imported>Doug Williamson (Link with FRS 103.) |
imported>Doug Williamson (Update for transition to IFRS 9.) |
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International Accounting Standard 39, dealing with financial instruments: recognition and measurement. | International Accounting Standard 39, dealing with financial instruments: recognition and measurement. | ||
IAS 39 | IAS 39 was largely superseded by the revised IFRS 9 'Financial Instruments' which came into full effect from January 2018. | ||
Revision as of 22:06, 8 January 2018
International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
IAS 39 was largely superseded by the revised IFRS 9 'Financial Instruments' which came into full effect from January 2018.
See also
- ALFV
- Available-for-sale
- FRS 102
- FRS 103
- Hedge accounting
- Hedge effectiveness
- Held for trading
- Held-to-maturity
- HFT
- IAS 18
- IAS 32
- IFRS 9
- IFRS 9 hedge accounting reforms: a closer reflection of risk management?
- International Financial Reporting Standards
- Loans and receivables
- MCT
- Recognition
Other links
IAS 39 implementation experience reported by ACT members, 2005
