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| International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
| | Term debt is debt which has an agreed term or maturity. |
| | | Normally the term when the debt is drawn down would be greater than one year. |
| IAS 39 is largely superseded by the revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.
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| == See also == | | == See also == |
| * [[ALFV]] | | *[[Debt]] |
| * [[Available-for-sale]] | | *[[Term loan]] |
| * [[FRS 5]]
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| * [[FRS 26]]
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| * [[Hedge accounting]]
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| * [[Hedge effectiveness]]
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| * [[Held for trading]]
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| * [[Held-to-maturity]]
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| * [[HFT]]
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| * [[IAS 18]]
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| * [[IAS 32]]
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| * [[IFRS 9]]
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| * [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
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| * [[International Financial Reporting Standards]]
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| * [[Loans and receivables]]
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| * [[MCT]]
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| * [[Recognition]]
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| ===Other links===
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| [http://www.treasurers.org/node/3333 IAS 39 implementation experience reported by ACT members, 2005]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:Compliance_and_audit]]
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Revision as of 11:53, 30 May 2015
Term debt is debt which has an agreed term or maturity.
Normally the term when the debt is drawn down would be greater than one year.
See also
