Idioma:

IFRS 9 Financial instruments

International Accounting Standards Board; International Accounting Standards Committee Foundation; International Accounting Standards Board

Localização: FEA - Fac. Econ. Adm. Contab. e Atuária (F657.0218 I61f v.3 )(Acessar)

Título:
IFRS 9 Financial instruments
Autor: International Accounting Standards Board; International Accounting Standards Committee Foundation; International Accounting Standards Board
Assuntos: Assets (Accounting) -- Classification -- Standards; Financial instruments -- Accounting -- Standards; Financial statements -- Standards; Liabilities (Accounting) -- Standards; Business losses -- Accounting; Income; Disclosure in accounting; PADRÕES E NORMAS CONTÁBEIS
Notas: Cover title;"November 2009.";At head of title: International financial reporting standard ª;"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."--P. 5-6 [v. 1]
Descrição: [v. 1] International financial reporting standard 9 -- [v. 2] Basis for conclusions -- [v. 3] Amendments to other IFRSs and guidance
Conteúdo: v.1. International financial reporting standard -- v.2. Basis for conclusions -- v.3. Amendments to other IFRSs and guidance
Editor: London IASCF Publications Dept
Data de criação/publicação: c2009
Formato: 3 v 21 cm.
Idioma: Inglês

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