IAS 39: Difference between revisions
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imported>Doug Williamson (Remove surplus link.) |
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* [[ALFV]] | * [[ALFV]] | ||
* [[Available-for-sale]] | * [[Available-for-sale]] | ||
* [[Financial instrument]] | |||
* [[FRS 102]] | * [[FRS 102]] | ||
* [[FRS 103]] | * [[FRS 103]] | ||
Revision as of 17:06, 25 August 2019
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IAS 39 was largely superseded by the revised IFRS 9 'Financial Instruments' which came into full effect from January 2018.
See also
- ALFV
- Available-for-sale
- Financial instrument
- FRS 102
- FRS 103
- Hedge accounting
- Hedge effectiveness
- Held for trading
- Held-to-maturity
- HFT
- IAS 18
- IAS 32
- IFRS 9
- IFRS 9 hedge accounting reforms: a closer reflection of risk management?
- International Financial Reporting Standards
- Loans and receivables
- Recognition
