IAS 39: Difference between revisions
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imported>Doug Williamson (Remove surplus link.) |
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* [[Hedge accounting]] | * [[Hedge accounting]] | ||
* [[Hedge effectiveness]] | * [[Hedge effectiveness]] | ||
* [[Held for trading]] | * [[Held for trading]] (HFT) | ||
* [[Held-to-maturity]] | * [[Held-to-maturity]] (HTM) | ||
* [[IAS 32]] | * [[IAS 32]] | ||
* [[IFRS 9]] | * [[IFRS 9]] | ||
Revision as of 15:54, 25 June 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IAS 39 is largely superseded by the revised IFRS 9 'Financial Instruments' which came into full effect from January 2018.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
