Accounting policy & practice series ; 5185.
"Bloomberg Tax Accounting Portfolio 5185, Financial Instruments: IFRS 9--Classification and Measurement, explores how an entity classifies and measures nonderivative financial instruments under International Financial Reporting Standards (IFRSs), with a focus on the requirements of IFRS 9, Financial Instruments (as of July 2014)."
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Overview Scope of the classification and measurement guidance Initial recognition of nonderivative financial instruments Initial measurement of nonderivative financial instruments Subsequent accounting for nonderivative financial instruments Disclosures about nonderivative financial instruments Adoption of the classification and measurement guidance Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on August 11, 2017; title from description page.