From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson |
imported>Administrator |
Line 1: |
Line 1: |
| International Financial Reporting Standard 9, dealing with financial instruments.
| | Present Value. |
| | |
| 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 == |
| * [[Hedge accounting]] | | * [[Present value]] |
| * [[IAS 39]]
| | |
| * [[IAS 32]]
| |
| * [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
| |
| * [[Impairment]]
| |
|
| |
|
| [[Category:Compliance_and_audit]]
| |
Revision as of 14:20, 23 October 2012