IFRS 9 and Pension: Difference between pages

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International Financial Reporting Standard 9, dealing with financial instruments.
A pension is a periodic payment made to a Pensioner under a pension scheme.


The revised IFRS 9 comes into full effect from 1 January 2018. It largely replaces IAS 39 'Financial Instruments: Recognition and Measurement'.
In some countries, such as Australia, the term can alternatively be applied to a lump sum payment on retirement.
 
Early adoption is permitted.  




== See also ==
== See also ==
* [[Hedge accounting]]
* [[Annuity]]
* [[IAS 39]]
* [[Asset risk]]
* [[IAS 32]]
* [[Dependant]]
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
* [[Employee Retirement Income Security Act]]
* [[Impairment]]
* [[Means testing]]
* [[Morris Review]]
* [[Pensions Act]]
* [[Pension cost]]
* [[Pension liabilities]]
* [[Pension scheme]]
* [[Pensions risk]]
* [[Replacement ratio]]
* [[Trust]]
* [[Trust deed]]


[[Category:Compliance_and_audit]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]

Revision as of 21:27, 3 March 2021

A pension is a periodic payment made to a Pensioner under a pension scheme.

In some countries, such as Australia, the term can alternatively be applied to a lump sum payment on retirement.


See also