n Professional Accountant - IFRS 9 Financial Instruments - : accounting technical

Volume 2014, Issue 22
  • ISSN : 1680-7537


The International Accounting Standards Board (IASB) completed the final element of its comprehensive response to the financial crisis with the publication of IFRS 9 Financial Instruments in July 2014. The package of improvements introduced by IFRS 9 includes a logical model for classification and measurement, a single, forward-looking 'expected loss' impairment model, and a substantially reformed approach to hedge accounting.

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