Difference between revisions of "IFRS 9"

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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 is mandatory for accounting periods starting on or after 1 January 2018.
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IFRS 9 is mandatory for accounting periods starting on or after 1 January 2018.
  
  
It largely replaced IAS 39 'Financial Instruments: Recognition and Measurement'.  
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It largely replaces IAS 39 'Financial Instruments: Recognition and Measurement'.  
  
  
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* [[Impairment]]
 
* [[Impairment]]
  
 
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[[Category:Accounting,_tax_and_regulation]]
 
[[Category:Compliance_and_audit]]
 
[[Category:Compliance_and_audit]]

Revision as of 22:24, 4 November 2018

International Financial Reporting Standard 9, dealing with financial instruments.

IFRS 9 is mandatory for accounting periods starting on or after 1 January 2018.


It largely replaces IAS 39 'Financial Instruments: Recognition and Measurement'.


See also