TITLE

A NEW ERA UNDER IFRS 9

AUTHOR(S)
MARSHALL, ANDREW
PUB. DATE
September 2014
SOURCE
Accountancy;Sep2014, Vol. 153 Issue 1453, p57
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article focuses on the key measures outlined in the new International Financial Reporting Standards (IFRS) 9, Financial Instruments (IFRS 9), issued by the International Accounting Standards Board (IASB) on July 24, 2014. It discusses the three aspects of financial instruments accounting that are covered in the IFRS 9 which are classification and measurement, impairment and general hedge accounting. Also noted are the bases of measurement of financial assets including amortised cost.
ACCESSION #
98411794

 

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