Statements (53)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:International_Organization_for_Standardization
|
| gptkbp:addresses |
Hedge accounting
|
| gptkbp:administered_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:amended_by |
gptkb:IFRS_7
|
| gptkbp:applies_to |
Recognition and measurement of financial assets and financial liabilities
|
| gptkbp:contains |
Measurement categories
|
| gptkbp:defines |
Financial asset
Financial liability |
| gptkbp:effective_date |
1 January 2001
|
| gptkbp:focus |
Financial instruments
|
| gptkbp:full_name |
International Accounting Standard 39
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 39
|
| gptkbp:includes |
Guidance on impairment
|
| gptkbp:is_adopted_by |
Various jurisdictions
Publicly accountable entities |
| gptkbp:is_applicable_to |
Entities preparing financial statements
|
| gptkbp:is_challenged_by |
Critics of complexity
New accounting standards |
| gptkbp:is_cited_in |
Financial audits
|
| gptkbp:is_considered |
A foundational standard for IFRS.
|
| gptkbp:is_criticized_for |
Complexity in application
|
| gptkbp:is_discussed_in |
Accounting literature
Professional accounting forums |
| gptkbp:is_essential_for |
Compliance with IFRS
|
| gptkbp:is_evaluated_by |
Financial analysis
|
| gptkbp:is_examined_in |
Academic research
|
| gptkbp:is_implemented_in |
Companies globally
|
| gptkbp:is_influential_in |
Financial reporting standards
|
| gptkbp:is_linked_to |
Risk management practices
|
| gptkbp:is_noted_for |
Impact on financial reporting
|
| gptkbp:is_often_used_in |
Global accounting practices
|
| gptkbp:is_part_of |
gptkb:International_Organization_for_Standardization
Financial regulation framework |
| gptkbp:is_referenced_in |
Financial statements
|
| gptkbp:is_related_to |
Financial disclosures
|
| gptkbp:is_reviewed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:is_subject_to |
Regulatory scrutiny
Ongoing revisions |
| gptkbp:is_supported_by |
Guidance notes
|
| gptkbp:is_updated_by |
Amendments and interpretations
|
| gptkbp:is_used_in |
Accounting practices
|
| gptkbp:is_valued_for |
Clarity in financial instrument classification
|
| gptkbp:key |
Understanding financial instruments
|
| gptkbp:provides |
Guidance on derecognition
|
| gptkbp:related_to |
Financial reporting
|
| gptkbp:replaced_by |
gptkb:IFRS_9
IFRS 9 in 2018 IFRS 9 for financial instruments |
| gptkbp:requires |
Fair value measurement
Classification of financial instruments |
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards
gptkb:IFRS_9 |
| gptkbp:bfsLayer |
5
|