IFRS 9 Financial instruments (Book, 2009) [WorldCat.org]
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Document Type: Book
All Authors / Contributors: International Accounting Standards Board.; International Accounting Standards Committee Foundation.
ISBN: 9781907026461 1907026460 9781907026478 [v. 1] 1907026479 [v. 1] 9781907026485 [v. 2] 1907026487 [v. 2] 9781907026492 [v. 3] 1907026495 [v. 3
OCLC Number: 475694458
Notes: Cover title.
"November 2009."
At head of title: International financial reporting standard ®
"Reasons for issuing the IFRS: 1N1. IAS 39 Financial instruments, recognition and measurement, sets out the requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items ... IN2. Many users of financial statements ... have told the Board that the requirements in IAS 39 are difficult to understand, apply and interpret ... IN6. The Board intends that IFRS 9 will ultimately replace IAS 39 in its entirety."--Page 5-6 [v. 1].
Description: 3 volumes ; 21 cm
Contents: [v. 1] International financial reporting standard 9 --
[v. 2] Basis for conclusions --
[v. 3] Amendments to other IFRSs and guidance.
Other Titles: Financial instruments
International financial reporting standard 9
IAS 39, Financial instruments, recognition and measurement
International accounting standard IAS 39, Financial instruments, recognition and measurement.
Responsibility: International Accounting Standards Board.


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