IAS 39 and Internal control: Difference between pages

Revision as of 16:31, 30 May 2016

Part of an internal system to reduce operational risk.
For example, segregation of duties.

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-International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
+Part of an internal system to reduce operational risk.<br />
+For example, segregation of duties.<br />
-IAS 39 is largely superseded by the revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.
 == See also ==
-* [[ALFV]]
-* [[Available-for-sale]]
-* [[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]]
-* [[MCT]]
-* [[Recognition]]
-===Other links===
+*[[Access control]]
-[http://www.treasurers.org/node/3333 IAS 39 implementation experience reported by ACT members, 2005]
+*[[Application controls]]
+*[[Controls]]
+*[[Operational risk]]
+*[[Personnel control]]
+*[[Physical access control]]
+*[[Physical control]]
+*[[Reduce]]
+*[[Segregation of duties]]
+*[[Stop-loss limit]]
+*[[System and network controls]]
+* [[Developments in corporate and market regulation: implications for the treasurer]]
-[[Category:Accounting,_tax_and_regulation]]
+[[Category:Manage_risks]]
-[[Category:Compliance_and_audit]]