IAS 39 and Incremental revenue: Difference between pages

Revision as of 14:28, 21 December 2020

In financial decision making, incremental revenues are ones which will be different, depending on whether or not the decision is implemented.

It is only the incremental revenues - together with any incremental costs - which are relevant in making the related financial decision.

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-International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
+In financial decision making, incremental revenues are ones which will be different, depending on whether or not the decision is implemented.
-IAS 39 is largely superseded by the revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.
+It is only the incremental revenues - together with any incremental costs - which are relevant in making the related financial decision.
 == See also ==
-* [[ALFV]]
+* [[Cashflow]]
-* [[Available-for-sale]]
+* [[Discounted cash flow]]
-* [[FRS 102]]
+* [[Incremental cash flows]]
-* [[Hedge accounting]]
+* [[Incremental costs]]
-* [[Hedge effectiveness]]
+* [[Sunk costs]]
-* [[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]]
-* [[MCT]]
-* [[Recognition]]
-===Other links===
-[http://www.treasurers.org/node/3333 IAS 39 implementation experience reported by ACT members, 2005]
 [[Category:Accounting,_tax_and_regulation]]
-[[Category:Compliance_and_audit]]
+[[Category:The_business_context]]
+[[Category:Corporate_finance]]