Difference between revisions of "IFRS 9"

From ACT Wiki
Jump to: navigation, search
m (Link with IAS 32 page.)
(Update.)
 
(12 intermediate revisions by the same user not shown)
Line 1: Line 1:
 
International Financial Reporting Standard 9, dealing with financial instruments.
 
International Financial Reporting Standard 9, dealing with financial instruments.
  
IFRS 9 is designed to evolve and to replace IAS 39 'Financial Instruments: Recognition and Measurement' in due course.  
+
IFRS 9 became mandatory for accounting periods starting on or after 1 January 2018.
 +
 
 +
 
 +
It largely replaced IAS 39 'Financial Instruments: Recognition and Measurement'.  
  
  
 
== See also ==
 
== See also ==
* [[IAS 39]]
+
* [[Fair Value Adjustment]]
 +
* [[Financial instrument]]
 +
* [[Hedge accounting]]
 
* [[IAS 32]]
 
* [[IAS 32]]
* [[International Accounting Standards Board]]
+
* [[IAS 39]]
 +
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
 +
* [[Impairment]]
 +
* [[Recognition]]
  
 +
[[Category:Accounting,_tax_and_regulation]]
 
[[Category:Compliance_and_audit]]
 
[[Category:Compliance_and_audit]]

Latest revision as of 17:07, 25 August 2019

International Financial Reporting Standard 9, dealing with financial instruments.

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


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


See also