IAS 39: Difference between revisions
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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. | ||
Will be largely superseded by the 2014 revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018. | |||
| Line 14: | Line 15: | ||
* [[HFT]] | * [[HFT]] | ||
* [[IAS 18]] | * [[IAS 18]] | ||
* [[IAS 32]] | |||
* [[IFRS 9]] | * [[IFRS 9]] | ||
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | |||
* [[International Financial Reporting Standards]] | * [[International Financial Reporting Standards]] | ||
* [[Loans and receivables]] | * [[Loans and receivables]] | ||
* [[MCT]] | |||
==Other links== | ==Other links== | ||
[http://www.treasurers.org/node/3333 IAS 39 | [http://www.treasurers.org/node/3333 IAS 39 implementation experience reported by ACT members, 2005] | ||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category: | [[Category:Compliance_and_audit]] | ||
Revision as of 12:19, 17 January 2015
International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
Will be largely superseded by the 2014 revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.
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
Other links
IAS 39 implementation experience reported by ACT members, 2005
