IAS 39: Difference between revisions
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imported>Doug Williamson (Removed links to FRS 5, FRS 26. Added link to FRS 102.) |
imported>Doug Williamson (Link with FRS 103.) |
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* [[Available-for-sale]] | * [[Available-for-sale]] | ||
* [[FRS 102]] | * [[FRS 102]] | ||
* [[FRS 103]] | |||
* [[Hedge accounting]] | * [[Hedge accounting]] | ||
* [[Hedge effectiveness]] | * [[Hedge effectiveness]] | ||
Revision as of 10:46, 13 September 2017
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IAS 39 is largely superseded by the revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.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 102
- FRS 103
- 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
