IAS 39: Difference between revisions

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International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
International Accounting Standard 39, dealing with financial instruments: recognition and measurement.


IAS 39 was largely superseded by the revised IFRS 9 'Financial Instruments' which came into full effect from January 2018.  
IAS 39 is largely superseded by the revised IFRS 9 'Financial Instruments' which came into full effect from January 2018.  




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* [[ALFV]]
* [[ALFV]]
* [[Available-for-sale]]
* [[Available-for-sale]]
* [[Financial instrument]]
* [[FRS 102]]
* [[FRS 102]]
* [[FRS 103]]
* [[FRS 103]]
* [[Hedge accounting]]
* [[Hedge accounting]]
* [[Hedge effectiveness]]
* [[Hedge effectiveness]]
* [[Held for trading]]
* [[Held for trading]] (HFT)
* [[Held-to-maturity]]
* [[Held-to-maturity]] (HTM)
* [[HFT]]
* [[IAS 18]]
* [[IAS 32]]
* [[IAS 32]]
* [[IFRS  9]]
* [[IFRS  9]]
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* [[Loans and receivables]]
* [[Loans and receivables]]
* [[Recognition]]
* [[Recognition]]
== External link ==
*[https://www.iasplus.com/en/standards/ias/ias39 IAS 39 - IAS Plus]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]
[[Category:Compliance_and_audit]]

Latest revision as of 10:17, 24 August 2022

International Accounting Standard 39, dealing with financial instruments: recognition and measurement.

IAS 39 is largely superseded by the revised IFRS 9 'Financial Instruments' which came into full effect from January 2018.


See also


External link