IAS 39 and Public Company Accounting Oversight Board: Difference between pages

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International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
(PCAOB). ''US.'' A non profit corporation established under the terms of the Sarbanes-Oxley Act to oversee the audits of public companies and broker-dealers.
 
IAS 39 will be largely superseded by the 2014 revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.  
 


== See also ==
== See also ==
* [[ALFV]]
* [[Auditing Practices Board]]
* [[Available-for-sale]]
* [[Sarbanes-Oxley]]
* [[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===
[http://www.treasurers.org/node/3333 IAS 39 implementation experience reported by ACT members, 2005]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

Revision as of 14:20, 23 October 2012

(PCAOB). US. A non profit corporation established under the terms of the Sarbanes-Oxley Act to oversee the audits of public companies and broker-dealers.

See also