IAS 39: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Added more space) |
imported>Doug Williamson (Updated entry: Added link to Treasurer's Handbook) |
||
| Line 17: | Line 17: | ||
* [[IAS 32]] | * [[IAS 32]] | ||
* [[IFRS 9]] | * [[IFRS 9]] | ||
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | |||
* [[International Financial Reporting Standards]] | * [[International Financial Reporting Standards]] | ||
* [[Loans and receivables]] | * [[Loans and receivables]] | ||
Revision as of 12:19, 17 January 2015
International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
Will be largely superseded by the 2014 revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.
See also
- ALFV
- Available-for-sale
- FRS 5
- FRS 26
- 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
Other links
IAS 39 implementation experience reported by ACT members, 2005
