IFRS 9: A step towards reduction of complexity in financial assets accounting?
DOI:
https://doi.org/10.51302/rcyt.2012.6657Keywords:
financial instruments, IAS 39, financial assets, fair value, IFRS 9Abstract
The IASB is replacing the notoriously complex IAS 39 with a new standard, IFRS 9. The Board has divided the development of the new standard, IFRS 9 Financial Instruments, into three main phases. Under phase one, the categories of financial assets in IAS 39, each with its own classification criteria, are replaced. This article tries to explain the new categories introduced by the IFRS 9.
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Published
2012-10-07
How to Cite
del Busto Méndez, J. (2012). IFRS 9: A step towards reduction of complexity in financial assets accounting?. Revista De Contabilidad Y Tributación. CEF, (355), 217–226. https://doi.org/10.51302/rcyt.2012.6657
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Section
Contabilidad
