Difference between revisions of "IFRS 9"

From ACT Wiki
Jump to: navigation, search
(Expand for option to adopt early.)
(Future proofing - removed date 2014 from revised and conditional 'will' from IAS39. Source: http://www.iasplus.com/en/standards/ifrs/ifrs9)
Line 1: Line 1:
 
International Financial Reporting Standard 9, dealing with financial instruments.
 
International Financial Reporting Standard 9, dealing with financial instruments.
  
The 2014 revised IFRS 9 comes into full effect from 1 January 2018. It will largely replace IAS 39 'Financial Instruments: Recognition and Measurement'.  
+
The revised IFRS 9 comes into full effect from 1 January 2018. It largely replaces IAS 39 'Financial Instruments: Recognition and Measurement'.  
  
 
Early adoption is permitted.  
 
Early adoption is permitted.  

Revision as of 09:38, 7 January 2016

International Financial Reporting Standard 9, dealing with financial instruments.

The revised IFRS 9 comes into full effect from 1 January 2018. It largely replaces IAS 39 'Financial Instruments: Recognition and Measurement'.

Early adoption is permitted.


See also