Transcription of IFRS 9: Financial Instruments – high level summary
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IFRS 9: Financial Instruments – high level summary
April, 13. ifrs 9: Financial Instruments high level summary Background ifrs 9 Financial Instruments is the IASB's replacement of IAS 39 Financial Instruments : Recognition and measurement . The Standard includes requirements for recognition and measurement , impairment, derecognition and general hedge accounting. The version of ifrs 9 issued in 2014 supersedes all previous versions and is mandatorily effective for periods beginning on or after 1 January 2018 with early adoption permitted (subject to local endorsement requirements).
Overview of IFRS 9 Classification and measurement of financial instruments Initial measurement of financial instruments Under IFRS 9 all financial instruments are initially measured at fair value plus or minus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs.
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