IFRS 9

id: ifrs-9-178-12430778
title: IFRS 9
text: IFRS 9 is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It addresses the accounting for financial instruments. It contains three main topics: classification and measurement of financial instruments, impairment of financial assets and hedge accounting. The standard came into force on 1 January 2018, replacing the earlier IFRS for financial instruments, IAS 39.
brand slug: wiki
category slug: encyclopedia
description:
original url: https://en.wikipedia.org/wiki/IFRS_9
date created: 2014-08-31T15:35:21Z
date modified: 2024-09-04T18:17:32Z
main entity: {"identifier":"Q23836626","url":"https://www.wikidata.org/entity/Q23836626"}
image: {"content_url":"https://upload.wikimedia.org/wikipedia/commons/e/e6/Ledger.png","width":1706,"height":896}
fields total: 13
integrity: 15

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