Transcription of Know your standards IFRS 9, Financial Instruments
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RELEVANT TO ACCA QUALIFICATION PAPER P2 2011 ACCA Know your standards ifrs 9, Financial Instruments The issue of ifrs 9, Financial Instruments is part of the project to replace IAS 39, Financial Instruments Recognition and Measurement. ifrs 9 represents the outcome of work to date undertaken by the International Accounting standards Board (IASB) in conjunction with the Financial Accounting standards Board (FASB) in the US to improve and converge Financial reporting standards . It was issued in November 2009 and initially dealt with classification and measurement of Financial assets.
5 IFRS 9, FINANCIAL INSTRUMENTS AUGUST 2011 © 2011 ACCA IMPAIRMENT OF FINANCIAL ASSETS IFRS 9 effectively incorporates an impairment review for financial …
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