|
gptkbp:instanceOf
|
gptkb:International_Standard
|
|
gptkbp:appliesTo
|
Derivatives
Financial assets
Financial liabilities
|
|
gptkbp:category
|
accounting standard
|
|
gptkbp:classificationModel
|
Amortised cost
Fair value through other comprehensive income
Fair value through profit or loss
|
|
gptkbp:compatibleWith
|
Equity instruments held for trading
|
|
gptkbp:component
|
Hedge accounting
Classification and measurement
Impairment
|
|
gptkbp:fullName
|
gptkb:International_Financial_Reporting_Standard_9
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
IFRS 9
|
|
gptkbp:impairmentModel
|
Expected credit loss model
|
|
gptkbp:issuedBy
|
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:language
|
English
|
|
gptkbp:objective
|
Improve financial instrument reporting
|
|
gptkbp:region
|
International
|
|
gptkbp:relatedStandard
|
gptkb:IAS_1
gptkb:IAS_32
gptkb:IFRS_13
gptkb:IFRS_7
|
|
gptkbp:replacedBy
|
gptkb:IAS_39
gptkb:IAS_39_Financial_Instruments:_Recognition_and_Measurement
|
|
gptkbp:startDate
|
2018-01-01
|
|
gptkbp:subjectArea
|
Financial Instruments
|
|
gptkbp:website
|
https://www.ifrs.org/issued-standards/list-of-standards/ifrs-9-financial-instruments/
|
|
gptkbp:bfsParent
|
gptkb:IFRS_9_Financial_Instruments
gptkb:International_Financial_Reporting_Standards
|
|
gptkbp:bfsLayer
|
6
|