Statements (11)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
recognition and measurement of financial assets and financial liabilities
|
| gptkbp:effectiveDate |
1 January 2001
|
| gptkbp:fullName |
International_Accounting_Standard_39
|
| gptkbp:has_a_focus_on |
financial instruments
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 39
|
| gptkbp:includes |
hedge accounting
|
| gptkbp:is_part_of |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:replacedBy |
IFRS 9
|
| gptkbp:requires |
classification of financial instruments
|