Equity investments and IAS 39: Difference between pages

Revision as of 08:24, 18 January 2015

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

IAS 39 will be largely superseded by the 2014 revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.

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-#Generally refers to the buying and holding of shares of stock on a stock  market by individuals and funds in anticipation of income from dividends and capital gain as the value of the stock rises.
+International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
-#Sometimes refers more specifically to the acquisition of equity (ownership) participation in a private (unlisted) company or a startup (a company being created or newly created).
+IAS 39 will be largely superseded by the 2014 revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.
 == See also ==
-* [[Equity]]
+* [[ALFV]]
-* [[Share]]
+* [[Available-for-sale]]
+* [[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:Corporate_finance]]
+[[Category:Accounting,_tax_and_regulation]]
+[[Category:Compliance_and_audit]]