|
gptkbp:instance_of
|
gptkb:International_Organization_for_Standardization
|
|
gptkbp:addresses
|
hedge accounting
|
|
gptkbp:administered_by
|
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:applies_to
|
entities preparing financial statements
|
|
gptkbp:defines
|
financial instruments
|
|
gptkbp:developed_by
|
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:effective_date
|
1 January 2001
|
|
gptkbp:focuses_on
|
financial instruments
|
|
gptkbp:includes
|
classification categories
guidance on impairment
|
|
gptkbp:is_adopted_by
|
gptkb:European_Union
many countries
|
|
gptkbp:is_applicable_to
|
publicly accountable entities
|
|
gptkbp:is_associated_with
|
financial transparency
|
|
gptkbp:is_challenged_by
|
new accounting practices
|
|
gptkbp:is_cited_in
|
financial audits
|
|
gptkbp:is_considered
|
a landmark standard
a comprehensive standard
|
|
gptkbp:is_criticized_for
|
complexity
|
|
gptkbp:is_discussed_in
|
academic literature
professional accounting forums
|
|
gptkbp:is_evaluated_by
|
gptkb:investors
regulatory bodies
|
|
gptkbp:is_examined_in
|
financial analysis
|
|
gptkbp:is_implemented_in
|
gptkb:financial_institutions
|
|
gptkbp:is_influenced_by
|
market conditions
|
|
gptkbp:is_linked_to
|
financial disclosures
|
|
gptkbp:is_noted_for
|
its impact on financial reporting
|
|
gptkbp:is_part_of
|
gptkb:financial_regulation
global accounting standards
IFRS framework
|
|
gptkbp:is_referenced_in
|
financial statements
accounting textbooks
|
|
gptkbp:is_related_to
|
gptkb:International_Organization_for_Standardization
financial risk management
|
|
gptkbp:is_reviewed_by
|
accounting professionals
|
|
gptkbp:is_subject_to
|
regulatory scrutiny
interpretation issues
|
|
gptkbp:is_updated_by
|
subsequent standards
|
|
gptkbp:is_used_for
|
financial reporting purposes
|
|
gptkbp:outlines
|
derecognition criteria
|
|
gptkbp:provides_guidance_on
|
measurement of financial liabilities
recognition of financial assets
|
|
gptkbp:replaced_by
|
gptkb:IFRS_9
IFRS 9 in 2018
|
|
gptkbp:requires
|
fair value measurement
listed companies
|
|
gptkbp:bfsParent
|
gptkb:International_Accounting_Standards_(IAS)
|
|
gptkbp:bfsLayer
|
7
|