IAS 39 and ISDA/IIFM Tahawwut Master Agreement: Difference between pages

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


IAS 39 will be largely superseded by the 2014 revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.  
An ISDA/IIFM Tahawwut Master Agreement is an agreement to accommodate Sharia-compliant swap structures.


It goes alongside the ISDA Master Agreement published by the International Swaps and Derivatives Association (ISDA).
The ISDA/IIFM Tahawwut Master Agreement is published jointly by ISDA and the International Islamic Financial Market (IIFM).


== See also ==
* [[ALFV]]
* [[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]]
* [[Recognition]]




===Other links===
== See also ==
[http://www.treasurers.org/node/3333 IAS 39 implementation experience reported by ACT members, 2005]
* [[International Swaps and Derivatives Association]]
* [[Islamic finance]]
* [[Swap]]


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

Latest revision as of 16:21, 29 June 2021

Islamic finance.

An ISDA/IIFM Tahawwut Master Agreement is an agreement to accommodate Sharia-compliant swap structures.

It goes alongside the ISDA Master Agreement published by the International Swaps and Derivatives Association (ISDA).

The ISDA/IIFM Tahawwut Master Agreement is published jointly by ISDA and the International Islamic Financial Market (IIFM).


See also