IAS 39: Difference between revisions
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imported>Doug Williamson m (Checked against IASB & Deloitte 20/4/13 - no change) |
imported>Doug Williamson m (ACT Website link added 2/10/13) |
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International Accounting Standard 39, dealing with financial instruments: recognition and measurement. | International Accounting Standard 39, dealing with financial instruments: recognition and measurement. | ||
To be superseded in due course by IFRS 9 'Financial Instruments'. | To be superseded in due course by IFRS 9 'Financial Instruments'. | ||
== See also == | == See also == | ||
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* [[International Financial Reporting Standards]] | * [[International Financial Reporting Standards]] | ||
* [[Loans and receivables]] | * [[Loans and receivables]] | ||
==Other links== | |||
[http://www.treasurers.org/node/3333 IAS 39 Implementation Experience Reported by ACT Members, 2005] | |||
[[Category:Accounting_and_Reporting]] | |||
[[Category:Control_and_Reporting]] | |||
Revision as of 10:00, 2 October 2013
International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
To be superseded in due course by IFRS 9 'Financial Instruments'.
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
Other links
IAS 39 Implementation Experience Reported by ACT Members, 2005
