IAS 39

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Will be largely superseded by the 2014 revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.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