IAS 39 Financial Instruments: Recognition and Measurement
GPTKB entity
Statements (49)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
5
|
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_(IAS)
|
| gptkbp:addresses |
hedge accounting
|
| gptkbp:applies_to |
entities preparing financial statements
publicly accountable entities |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:defines |
financial instruments
|
| gptkbp:developed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:effective_date |
1 January 2001
|
| gptkbp:examines |
financial analysis
|
| gptkbp:focuses_on |
financial instruments
|
| gptkbp:illustrator |
derecognition criteria
|
| gptkbp:includes |
classification categories
guidance on impairment |
| gptkbp:is_adopted_by |
gptkb:legislation
many countries |
| 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:Company
regulatory bodies |
| gptkbp:is_implemented_in |
gptkb:Educational_Institution
|
| 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:municipality
global accounting standards IFRS framework |
| gptkbp:is_referenced_in |
financial statements
accounting textbooks |
| gptkbp:is_related_to |
gptkb:standard
financial risk management |
| gptkbp:is_reviewed_by |
accounting professionals
|
| gptkbp:is_subject_to |
regulatory scrutiny
interpretation issues |
| gptkbp:is_used_for |
financial reporting purposes
|
| gptkbp:provides_information_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:updates |
subsequent standards
|