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 …

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 …

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 …

《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 …

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 …

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 …

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contents from paragraph international financial reporting standard 9 financial instruments chapters 1 objective 1.1 2 scope 2.1 3 recognition and derecognition 3.1.1