IAS 39
IAS 39: Financial Instruments: Recognition and Measurement was an international accounting standard which outlined the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items. It was released by the International Accounting Standards Board (IASB) in 2003, and was replaced in 2014 by IFRS 9, which became effective in 2018. It was adopted by the European Union in 2004. In 2005, the EU also introduced the fair value and hedging provision of the amended version of IAS 39.
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IAS 39
IAS 39: Financial Instruments: Recognition and Measurement was an international accounting standard which outlined the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items. It was released by the International Accounting Standards Board (IASB) in 2003, and was replaced in 2014 by IFRS 9, which became effective in 2018. It was adopted by the European Union in 2004. In 2005, the EU also introduced the fair value and hedging provision of the amended version of IAS 39.
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Der International Accounting S ...... am meisten diskutierte Regel.
@de
IAS 39 «Финансовые инструменты ...... когда будет заменён на IFRS 9.
@ru
IAS 39: Financial Instruments: ...... ponse to the financial crisis.
@en
L’IAS 39 est une norme interna ...... munément appelées normes IFRS.
@fr
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Der International Accounting S ...... Finanzinstrumenten anzuwenden.
@de
IAS 39 «Финансовые инструменты ...... когда будет заменён на IFRS 9.
@ru
IAS 39: Financial Instruments: ...... the amended version of IAS 39.
@en
L’IAS 39 est une norme interna ...... munément appelées normes IFRS.
@fr
label
IAS 39
@en
IAS 39
@ru
International Accounting Standard 39
@de
International Accounting Standard 39
@fr