IAS 39
From ACT Wiki
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Will be largely superseded by the 2014 revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.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
- International Financial Reporting Standards
- Loans and receivables
- MCT
Other links
IAS 39 implementation experience reported by ACT members, 2005
