IAS 39: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Mend link.) |
imported>Doug Williamson (Add link.) |
||
| Line 20: | Line 20: | ||
* [[Loans and receivables]] | * [[Loans and receivables]] | ||
* [[Recognition]] | * [[Recognition]] | ||
== External link == | |||
*[https://www.iasplus.com/en/standards/ias/ias39 IAS 39 - IAS Plus] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Latest revision as of 10:17, 24 August 2022
International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
IAS 39 is largely superseded by the revised IFRS 9 'Financial Instruments' which came into full effect from January 2018.
See also
- ALFV
- Available-for-sale
- Financial instrument
- FRS 102
- FRS 103
- Hedge accounting
- Hedge effectiveness
- Held for trading (HFT)
- Held-to-maturity (HTM)
- IAS 32
- IFRS 9
- IFRS 9 hedge accounting reforms: a closer reflection of risk management?
- International Financial Reporting Standards
- Loans and receivables
- Recognition
