From ACT Wiki
Revision as of 12:17, 17 January 2015 by Doug Williamson (Updated entry: Added internal link to Treasurer's Handbook)
International Financial Reporting Standard 9, dealing with financial instruments.
The 2014 revised IFRS 9 comes into full effect from 1 January 2018. It will largely replace IAS 39 'Financial Instruments: Recognition and Measurement'.