AC2101 S1 2014 Seminar 10 FA.pptx

Financial assets classication based on an entitys

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Unformatted text preview: ent- of- IAS- 39- Financial- Instruments- Recognitio/Impairment/Pages/Financial- Instruments- Impairment- of- Financial- Assets.aspx IFRS 9 Project 3.  Phase 3 •  Hedge accounting •  Finalised its deliberations on the forthcoming hedge accounting requirements in April 2013. •  Proceed to draft a Ballot Draft of the new version of IFRS 9, incorporating the final version of Chapter 6 Hedge Accounting •  Expects to publish this in mid- 2013 •  http://www.ifrs.org/current- projects/iasb- projects/financial- instruments- a- r...
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