Difference between revisions of "IFRS 9"

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(Future proofing - removed date 2014 from revised and conditional 'will' from IAS39. Source: http://www.iasplus.com/en/standards/ifrs/ifrs9)
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== See also ==
 
== See also ==
 +
* [[Hedge accounting]]
 
* [[IAS 39]]
 
* [[IAS 39]]
 
* [[IAS 32]]
 
* [[IAS 32]]

Revision as of 06:16, 27 October 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