IFRS 9: Difference between revisions
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== See also == | == See also == | ||
* [[Fair Value Adjustment]] | |||
* [[Hedge accounting]] | * [[Hedge accounting]] | ||
* [[IAS 32]] | * [[IAS 32]] | ||
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* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | * [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | ||
* [[Impairment]] | * [[Impairment]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Revision as of 10:24, 11 July 2018
International Financial Reporting Standard 9, dealing with financial instruments.
The revised IFRS 9 is mandatory for accounting periods starting on or after 1 January 2018.
It largely replaced IAS 39 'Financial Instruments: Recognition and Measurement'.
