Transcription of IFRS 9 Financial Instruments
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IFRS 9 Financial Instruments
IFRS 9 Financial InstrumentsIn April 2001 the International Accounting Standards Board (Board) adoptedIAS 39 Financial Instruments : Recognition and Measurement, which had originally been issuedby the International Accounting Standards Committee in March Board had always intended that IFRS 9 Financial Instruments would replace IAS 39 inits entirety. However, in response to requests from interested parties that the accountingfor Financial Instruments should be improved quickly, the Board divided its project toreplace IAS 39 into three main phases. As the Board completed each phase, it issuedchapters in IFRS 9 that replaced the corresponding requirements in IAS November 2009 the Board issued the chapters of IFRS 9 relating to the classificationand measurement of Financial assets. In October 2010 the Board added the requirementsrelated to the classification and measurement of Financial liabilities to IFRS 9.
4.1 Classification of financial assets 4.1.1 4.2 Classification of financial liabilities 4.2.1 4.3 Embedded derivatives 4.3.1 4.4 Reclassification 4.4.1 5 MEASUREMENT 5.1.1 5.1 Initial measurement 5.1.1 5.2 Subsequent measurement of financial assets 5.2.1
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