Difference between revisions of "IFRS 9"

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(Update for implementation date now passed.)
(Update.)
 
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International Financial Reporting Standard 9, dealing with financial instruments.
 
International Financial Reporting Standard 9, dealing with financial instruments.
  
IFRS 9 is mandatory for accounting periods starting on or after 1 January 2018.
+
IFRS 9 became mandatory for accounting periods starting on or after 1 January 2018.
  
  
It largely replaces IAS 39 'Financial Instruments: Recognition and Measurement'.  
+
It largely replaced IAS 39 'Financial Instruments: Recognition and Measurement'.  
  
  
 
== See also ==
 
== See also ==
 
* [[Fair Value Adjustment]]
 
* [[Fair Value Adjustment]]
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* [[Financial instrument]]
 
* [[Hedge accounting]]
 
* [[Hedge accounting]]
 
* [[IAS 32]]
 
* [[IAS 32]]
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* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
 
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
 
* [[Impairment]]
 
* [[Impairment]]
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* [[Recognition]]
  
 
[[Category:Accounting,_tax_and_regulation]]
 
[[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