IFRS 8 and IFRS 9: Difference between pages

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imported>Doug Williamson
m (Checked against IASB & Deloitte 20/4/13 - no change)
 
imported>Doug Williamson
(Link with Impairment page.)
 
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International Financial Reporting Standard 8, dealing with disclosure of information regarding each operating segment.  
International Financial Reporting Standard 9, dealing with financial instruments.
Issued by the International Accounting Standards Board.
 
The revised IFRS 9 comes into full effect from 1 January 2018. It largely replaces IAS 39 'Financial Instruments: Recognition and Measurement'.
 
Early adoption is permitted.  
 


== See also ==
== See also ==
* [[International Accounting Standards Board]]
* [[Hedge accounting]]
* [[SSAP 25]]
* [[IAS 39]]
* [[IAS 32]]
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
* [[Impairment]]
 
[[Category:Compliance_and_audit]]

Revision as of 15:06, 27 May 2017

International Financial Reporting Standard 9, dealing with financial instruments.

The revised IFRS 9 comes into full effect from 1 January 2018. It largely replaces IAS 39 'Financial Instruments: Recognition and Measurement'.

Early adoption is permitted.


See also