IAS 39

International Accounting Standard 39, dealing with financial instruments: recognition and measurement.

IAS 39 was largely superseded by the revised IFRS 9 'Financial Instruments' which came into full effect from January 2018.

See also

• ALFV
• Available-for-sale
• FRS 102
• FRS 103
• Hedge accounting
• 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
• Recognition