About this document
IFRS 9: Accounting for Financial Instruments by Paix Cul is a document available to read on EtoBox.
The document discusses accounting for financial instruments under IAS 39. It outlines the four main ways financial instruments can be accounted for: fair value through profit and loss, held-to-maturity investments, loans and receivables, and available-for-sale financial assets. It also discusses hedge accounting and cash flow hedges. IFRS 9 will replace IAS 39 and introduce an expected loss model for impairments rather than the incurred loss model in IAS 39.
- Author
- Paix Cul
- Language
- EN