|
gptkbp:instance_of
|
gptkb:International_Organization_for_Standardization
|
|
gptkbp:administered_by
|
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:affects
|
insurance companies
banking sector
investment firms
|
|
gptkbp:aims_to_improve
|
financial reporting transparency
|
|
gptkbp:applies_to
|
entities preparing financial statements
|
|
gptkbp:developed_by
|
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:effective_date
|
January 1, 2018
|
|
gptkbp:focuses_on
|
financial instruments
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
IFRS 9
|
|
gptkbp:includes
|
hedge accounting
classification and measurement
impairment requirements
|
|
gptkbp:is_adopted_by
|
gptkb:Australia
gptkb:Brazil
gptkb:Canada
gptkb:European_Union
gptkb:Hong_Kong
gptkb:India
gptkb:Japan
gptkb:New_Zealand
gptkb:Singapore
gptkb:South_Africa
many countries worldwide
|
|
gptkbp:is_aligned_with
|
global financial reporting standards
|
|
gptkbp:is_compared_to
|
gptkb:US_GAAP
|
|
gptkbp:is_considered
|
a key standard for financial stability
a significant change in accounting standards
|
|
gptkbp:is_criticized_for
|
complexity of implementation
|
|
gptkbp:is_described_as
|
financial reporting literature
|
|
gptkbp:is_discussed_in
|
accounting conferences
|
|
gptkbp:is_evaluated_by
|
financial analysts
|
|
gptkbp:is_examined_in
|
gptkb:academic_research
|
|
gptkbp:is_implemented_in
|
multinational corporations
|
|
gptkbp:is_influenced_by
|
economic conditions
|
|
gptkbp:is_part_of
|
gptkb:IFRS_standards
financial reporting framework
|
|
gptkbp:is_referenced_in
|
financial audits
|
|
gptkbp:is_related_to
|
financial assets
financial liabilities
|
|
gptkbp:is_reviewed_by
|
regulatory bodies
by the IASB
|
|
gptkbp:is_subject_to
|
ongoing amendments
|
|
gptkbp:is_supported_by
|
various accounting firms
|
|
gptkbp:is_taught_in
|
accounting courses
|
|
gptkbp:is_used_by
|
publicly accountable entities
|
|
gptkbp:provides_guidance_on
|
loan loss provisioning
|
|
gptkbp:replaces
|
gptkb:IAS_39
|
|
gptkbp:requires
|
listed companies
expected credit loss model
|
|
gptkbp:bfsParent
|
gptkb:International_Organization_for_Standardization
|
|
gptkbp:bfsLayer
|
4
|