IAS 39 and Standard: Difference between pages

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International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
1. ''Quality - regulation - noun.''


IAS 39 was largely superseded by the revised IFRS 9 'Financial Instruments' which came into full effect from January 2018.  
A level of attainment or quality, especially a minimum level or a mandatory level.


Including levels established, monitored and enforced by regulators and legal authorities.


== See also ==
Examples include the Standards developed and issued by the ISO, and International Financial Reporting Standards (IFRS).
* [[ALFV]]
 
* [[Available-for-sale]]
 
* [[FRS 102]]
2.  ''Documentation - noun.''
* [[FRS 103]]
 
* [[Hedge accounting]]
The document containing the detailed description of a formal Standard.
* [[Hedge effectiveness]]
 
* [[Held for trading]]
 
* [[Held-to-maturity]]
3.  ''Adjective.''
* [[HFT]]
 
* [[IAS 18]]
Normal, average or usual.
* [[IAS 32]]
 
* [[IFRS 9]]
For example, a ''standard cost'' in a production or service process.
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
 
* [[International Financial Reporting Standards]]
 
* [[Loans and receivables]]
==See also==
* [[Recognition]]
* [[Bespoke]]
* [[Binding Technical Standard]]
* [[Boilerplate]]
*[[Climate Bonds Standard]]
*[[FAST Modelling Standard]]
* [[Gold standard]]
*[[International Financial Reporting Standards]] (IFRS)
* [[ISO]]
* [[Non-standard monetary policy]]
*[[Normal contribution rate]] = standard contribution rate
* [[Off the shelf package]]
*[[Regulation]]
*[[Regulatory standard]]
*[[Regulatory Technical Standard]] (RTS)
*[[Software]]
*[[Standard contribution rate]]
*[[Standard cost]]
*[[Standard deviation]]
*[[Standard Listing]]
*[[Standard rated]]
*[[Standard Setting Body]]
*[[Standard variable rate]]
*[[Tailor]]
*[[White-label]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]
[[Category:The_business_context]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]

Revision as of 15:28, 4 January 2023

1. Quality - regulation - noun.

A level of attainment or quality, especially a minimum level or a mandatory level.

Including levels established, monitored and enforced by regulators and legal authorities.

Examples include the Standards developed and issued by the ISO, and International Financial Reporting Standards (IFRS).


2. Documentation - noun.

The document containing the detailed description of a formal Standard.


3. Adjective.

Normal, average or usual.

For example, a standard cost in a production or service process.


See also

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