IAS 39: Difference between revisions
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imported>Doug Williamson (Update entry: Added wording to reflect IFRS 9 revision) |
imported>Doug Williamson (Reworded to try and make clearer the revision and when it comes into effect) |
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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Will be largely superseded by IFRS 9 'Financial Instruments' which comes into full effect from January 2018. | Will be largely superseded by the 2014 revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018. | ||
Revision as of 10:51, 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Will be largely superseded by the 2014 revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.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
- International Financial Reporting Standards
- Loans and receivables
- MCT
Other links
IAS 39 implementation experience reported by ACT members, 2005
