IFRS 9 specifies how an entity should classify and measure financial assets, financial liabilities, and some contracts to buy or sell non-financial items. IFRS 9 requires an entity to recognise a financial asset or a financial liability in its statement of financial position when it becomes party to the contractual provisions of the instrument.

2014年7月24日 · The International Accounting Standards Board (IASB) issued IFRS 9 Financial Instruments on 24 July 2014 with a mandatory effective date of 1 January 2018. The IASB supports consistent application of the Standard in many ways. You can follow the links to read information about supporting activities.

IFRS 9 is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It addresses the accounting for financial instruments. It contains three main topics: classification and measurement of financial instruments, impairment of financial assets and hedge accounting.

IFRS 9 中文名称为 《国际财务报告准则第9号——新金融工具准则》，是 国际会计准则理事会（IASB） 在2008年金融危机后的产物，是旧准则 IAS 39 的替代物，国际要求是从 2018年1月1日 开始实施。 而 中国版IFRS 9 是 《企业会计准则第22号——金融工具确认和计量》，是由 财政部会计司 于 2017年3月发布，境内上市公司和非上市公司分别从2019年1月1日和2021年1月1日起施行。 而保险行业由于IFRS 17的原因推迟了I9时间，上市保险公司将从 2023年1月1日 开始同 …

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ifrs 9 介绍ifrs 9 是国际会计准则委员会 (iasb) 对 2008 年全球金融危机的回应。目标是在金融危机后改进金融资产和负债的会计和报告。简而言之，想法是通过避免全球经济衰退期间面临的财务问题来预测损失确认。 i…

In November 2009 the Board issued the chapters of IFRS 9 relating to the classification and measurement of financial assets. In October 2010 the Board added the requirements related to the classification and measurement of financial liabilities to IFRS 9.

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《国际财务报告准则第9 号》(IFRS 9 )对自2018 年1 月1日或以后日期开始的年度期间生效,且(在获得当地认可的情况下)允许提前采用。 金融资产的分类和计量取决于金融资产的合同现金流量以及主体在何种业务模式下持有该项金融资产。 嵌入衍生工具不再从金融资产主合同中分拆出来。 新的减值模型建立在预期信用损失的基础上,且适用于以摊余成本计量的债务工具或以公允价值计量且其变动计入其他综合收益的债务工具、租赁应收款、合同资产和特定的书面贷款承诺以及财务 …

In About you will find a brief summary and the history of the Standard, alongside related active and completed projects and other related information. In News you will find recent news announcements regarding the Standard, including meetings about projects which might affect the …