IAS 39: Difference between revisions
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* [[Held-to-maturity]] | * [[Held-to-maturity]] | ||
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Revision as of 15:55, 22 September 2021
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IAS 39 is largely superseded by the revised IFRS 9 'Financial Instruments' which came into full effect from January 2018.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
- Held-to-maturity
- HFT
- IAS 32
- IFRS 9
- IFRS 9 hedge accounting reforms: a closer reflection of risk management?
- International Financial Reporting Standards
- Loans and receivables
- Recognition
