IAS 39 and Receivables: Difference between pages

Revision as of 15:18, 20 August 2013

Accounting.

Amounts which are due to be received by a reporting entity.

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-International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
+''Accounting.''
-IAS 39 was largely superseded by the revised IFRS 9 'Financial Instruments' which came into full effect from January 2018.
+Amounts which are due to be received by a reporting entity.
 == See also ==
-* [[ALFV]]
+* [[AR]]
-* [[Available-for-sale]]
+* [[Debtors]]
-* [[FRS 102]]
+* [[Direct collection]]
-* [[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]]
+* [[Payables]]
-* [[Recognition]]
-[[Category:Accounting,_tax_and_regulation]]
-[[Category:Compliance_and_audit]]