Statements (33)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
Derivatives
Financial assets Financial liabilities |
| gptkbp:category |
accounting standard
Financial assets at fair value through profit or loss Available-for-sale financial assets Held-to-maturity investments Loans and receivables |
| gptkbp:compatibleWith |
Interests in associates
Interests in joint ventures Interests in subsidiaries |
| gptkbp:focusesOn |
Recognition and Measurement
|
| gptkbp:fullName |
International Accounting Standard 39
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 39
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:measurementBasis |
Amortised cost
Fair value |
| gptkbp:objective |
To establish principles for recognising and measuring financial assets, financial liabilities, and some contracts to buy or sell non-financial items
|
| gptkbp:relatedStandard |
gptkb:IAS_32
gptkb:IFRS_9 gptkb:IFRS_7 |
| gptkbp:replacedBy |
gptkb:IFRS_9
|
| gptkbp:requires |
Hedge accounting
Derecognition of financial instruments Impairment assessment |
| gptkbp:startDate |
1 January 2001
|
| gptkbp:status |
Superseded
|
| gptkbp:subject |
Financial Instruments
|
| gptkbp:withdrawn |
1 January 2018
|
| gptkbp:bfsParent |
gptkb:IAS_(International_Accounting_Standards)
|
| gptkbp:bfsLayer |
6
|