1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 9: Financial Instruments
  2. IFRS 9: Basis for Conclusions
  3. Measurement (Chapter 5) (paras. BCZ5.1 - BC5.320)
Previous Next

Measurement (Chapter 5) (paras. BCZ5.1 - BC5.320)

Comparing proposed amendment...
Fair value measurement considerations (paras. BCZ5.1 - BC5.20)
Gains and losses (paras. BC5.21 - BC5.64)
Amortised cost measurement (paras. BCZ5.65 - BC5.81)
Impairment (paras. BC5.82 - BC5.286)
Amendments for Interest Rate Benchmark Reform - Phase 2 (August 2020) (BC5.287 - BC5.320)
Previous Next