IFRS 9
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International Financial Reporting Standard 9, dealing with financial instruments.
IFRS 9 largely replaced IAS 39 'Financial Instruments: Recognition and Measurement'.
See also
- Fair Value Adjustment
- Financial instrument
- Hedge accounting
- IAS 32
- IAS 39
- IFRS 9 hedge accounting reforms: a closer reflection of risk management?
- IFRS 15
- Impairment
- Recognition
