AC2101 S1 2014 Seminar 10 FA.pptx

For equity instruments held for trading then must be

Info iconThis preview shows page 1. Sign up to view the full content.

View Full Document Right Arrow Icon
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: eplacement- of- ias- 39- financial- instruments- recognitio/phase- iii- hedge- accounting/Pages/Phase- III- Hedge- accounting.aspx 14 7 28/8/13 IFRS 9 Project Plus *  Limited Reconsideration of IFRS 9 on- going •  Started in November 2011 for three primary reasons •  Specific application issues •  Interaction with insurance contracts project •  Convergence with the US- based FASB 15 Key Changes made in IFRS 9 1. Financial Assets §༊  Classification based on an entity’s...
View Full Document

This document was uploaded on 02/10/2014.

Ask a homework question - tutors are online