IAS 39: Difference between revisions
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imported>Doug Williamson (Future proof: removed reference to 2014) |
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* [[Held for trading]] | * [[Held for trading]] | ||
Revision as of 06:15, 27 October 2016
International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
IAS 39 is largely superseded by the revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.
See also
- ALFV
- Available-for-sale
- FRS 5
- FRS 26
- Hedge accounting
- 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
IAS 39 implementation experience reported by ACT members, 2005
