IFRS 9: Difference between revisions
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* [[Impairment]] | * [[Impairment]] | ||
* [[Recognition]] | * [[Recognition]] | ||
==External link== | |||
*[https://www.iasplus.com/en/standards/ifrs/ifrs9 IFRS 9 summary - IAS Plus] | |||
*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ifrs-9-financial-instruments.pdf?bypass=on IFRS 9 full text - IFRS webpage] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Latest revision as of 18:20, 8 May 2024
International Financial Reporting Standard 9, dealing with financial instruments.
IFRS 9 largely replaced IAS 39 'Financial Instruments: Recognition and Measurement'.
See also
- Fair Value Adjustment
- Financial instrument
- Hedge accounting
- IAS 32
- IAS 39
- IFRS 9 hedge accounting reforms: a closer reflection of risk management?
- IFRS 15
- Impairment
- Recognition
