Diluted earnings per share and IAS 39: Difference between pages
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imported>Doug Williamson (Simplify narrative.) |
imported>Doug Williamson m (Checked against IASB & Deloitte 20/4/13 - no change) |
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International Accounting Standard 39, dealing with financial instruments: recognition and measurement. | |||
To be superseded in due course by IFRS 9 'Financial Instruments'. | |||
== See also == | == See also == | ||
* [[ | * [[ALFV]] | ||
* [[ | * [[Available-for-sale]] | ||
* [[ | * [[FRS 5]] | ||
* [[ | * [[FRS 26]] | ||
* [[ | * [[Hedge effectiveness]] | ||
* [[ | * [[Held for trading]] | ||
* [[ | * [[Held-to-maturity]] | ||
* [[ | * [[HFT]] | ||
* [[IAS 18]] | |||
[[ | * [[IFRS 9]] | ||
* [[International Financial Reporting Standards]] | |||
* [[Loans and receivables]] |
Revision as of 10:59, 20 April 2013
International Accounting Standard 39, dealing with financial instruments: recognition and measurement. To be superseded in due course by IFRS 9 'Financial Instruments'.