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IAS 39 vs IFRS 9: Key Differences by Stacy Smith is a document available to read on EtoBox.

What is IAS 39 vs IFRS 9: Key Differences about?

IFRS 9 Financial Instruments introduces new classification and measurement requirements for financial assets that will replace IAS 39. Some key differences between IAS 39 and IFRS 9 include: - IFRS 9 is effective from January 1, 2013 while IAS 39 is currently effective. IFRS 9 does not yet cover financial liabilities, derecognition, impairment or hedge accounting. - IFRS 9 introduces a new, principles-based approach to classification of financial assets based on the business model and contractual cash fl

Author

Stacy Smith

Language

EN