International Financial Reporting Standard 9
GPTKB entity
Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:abbreviation |
gptkb:IFRS_9
|
| gptkbp:appliesTo |
entities preparing financial statements under IFRS
|
| gptkbp:covers |
hedge accounting
classification of financial assets impairment of financial assets measurement of financial assets |
| https://www.w3.org/2000/01/rdf-schema#label |
International Financial Reporting Standard 9
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:objective |
to establish principles for the financial reporting of financial assets and financial liabilities
|
| gptkbp:partOf |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:replacedBy |
gptkb:IAS_39
|
| gptkbp:startDate |
2018-01-01
|
| gptkbp:status |
in force
|
| gptkbp:subject |
financial instruments
|
| gptkbp:website |
https://www.ifrs.org/issued-standards/list-of-standards/ifrs-9-financial-instruments/
|
| gptkbp:bfsParent |
gptkb:IFRS_9
|
| gptkbp:bfsLayer |
7
|