IFRS 9: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Link with Impairment page.)
imported>Doug Williamson
(Update for 1 January 2018 implementation date.)
Line 1: Line 1:
International Financial Reporting Standard 9, dealing with financial instruments.
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'.  
The revised IFRS 9 is mandatory for accounting periods starting on or after 1 January 2018.


Early adoption is permitted.  
 
It largely replaced IAS 39 'Financial Instruments: Recognition and Measurement'.  





Revision as of 22:04, 8 January 2018

International Financial Reporting Standard 9, dealing with financial instruments.

The revised IFRS 9 is mandatory for accounting periods starting on or after 1 January 2018.


It largely replaced IAS 39 'Financial Instruments: Recognition and Measurement'.


See also