IFRS 9: Difference between revisions
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International Financial Reporting Standard 9, dealing with financial instruments. | International Financial Reporting Standard 9, dealing with financial instruments. | ||
IFRS 9 largely replaced IAS 39 'Financial Instruments: Recognition and Measurement'. | |||
== See also == | == See also == | ||
* [[Derivative instrument]] | |||
* [[Fair Value Adjustment]] | |||
* [[Financial instrument]] | |||
* [[Hedge accounting]] | |||
* [[IAS 32]] | |||
* [[IAS 39]] | * [[IAS 39]] | ||
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | * [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | ||
* [[ | * [[IFRS 15]] | ||
* [[Impairment]] | |||
* [[Recognition]] | |||
==External link== | |||
*[https://www.iasplus.com/en/standards/ifrs/ifrs9 IFRS 9 summary - IAS Plus] | |||
*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ifrs-9-financial-instruments.pdf?bypass=on IFRS 9 full text - IFRS webpage] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] |
Latest revision as of 23:34, 24 June 2024
International Financial Reporting Standard 9, dealing with financial instruments.
IFRS 9 largely replaced IAS 39 'Financial Instruments: Recognition and Measurement'.
See also
- Derivative instrument
- Fair Value Adjustment
- Financial instrument
- Hedge accounting
- IAS 32
- IAS 39
- IFRS 9 hedge accounting reforms: a closer reflection of risk management?
- IFRS 15
- Impairment
- Recognition