IFRS 9

From ACT Wiki
Revision as of 09:38, 7 January 2016 by imported>Doug Williamson (Future proofing - removed date 2014 from revised and conditional 'will' from IAS39. Source: http://www.iasplus.com/en/standards/ifrs/ifrs9)
Jump to navigationJump to search

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'.

Early adoption is permitted.


See also