IFRS 9: Difference between revisions
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imported>Doug Williamson (Future proofing - removed date 2014 from revised and conditional 'will' from IAS39. Source: http://www.iasplus.com/en/standards/ifrs/ifrs9) |
imported>Doug Williamson (Add link.) |
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== See also == | == See also == | ||
* [[Hedge accounting]] | |||
* [[IAS 39]] | * [[IAS 39]] | ||
* [[IAS 32]] | * [[IAS 32]] | ||
Revision as of 06:16, 27 October 2016
International Financial Reporting Standard 9, dealing with financial instruments.
The revised IFRS 9 comes into full effect from 1 January 2018. It largely replaces IAS 39 'Financial Instruments: Recognition and Measurement'.
Early adoption is permitted.
