IAS 39 Financial Instruments: Recognition and Measurement
GPTKB entity
Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
Companies reporting under IFRS
Insurance contracts under IFRS 4 (in some jurisdictions) |
| gptkbp:defines |
Categories of financial assets
Categories of financial liabilities |
| gptkbp:focusesOn |
Hedge accounting
Derecognition of financial instruments Measurement of financial instruments Recognition of financial instruments |
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 39 Financial Instruments: Recognition and Measurement
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:partOf |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:permits |
Hedge accounting under certain conditions
|
| gptkbp:replacedBy |
gptkb:IFRS_9_Financial_Instruments
IAS 25 Accounting for Investments |
| gptkbp:requires |
Fair value measurement for some financial instruments
Amortized cost measurement for some financial instruments |
| gptkbp:startDate |
2001
|
| gptkbp:subject |
Financial instruments
|
| gptkbp:wasReplacedIn |
2018
|
| gptkbp:bfsParent |
gptkb:IFRS_7_Financial_Instruments:_Disclosures
gptkb:IFRS_9_Financial_Instruments |
| gptkbp:bfsLayer |
6
|