Difference between revisions of "IFRS 9"

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(Update for 1 January 2018 implementation date.)
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International Financial Reporting Standard 9, dealing with financial instruments.
 
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'.  
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The revised IFRS 9 is mandatory for accounting periods starting on or after 1 January 2018.
  
Early adoption is permitted.  
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It largely replaced IAS 39 'Financial Instruments: Recognition and Measurement'.  
  
  

Revision as of 22:04, 8 January 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'.


See also