New accounting rules for the recognition and measurement of financial instruments: Some issues implied by the IFRS 9
Up until now accounting standards regarding financial instruments were changed several times. The latest change was the issuance of the IFRS 9 Financial instruments published for the purpose of simplifying the rules in its predecessor IAS 39 Financial instruments: recognition and measurement. From t...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Pristina in Kosovska Mitrovica, Faculty of Economics
2015-01-01
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| Series: | Ekonomski Pogledi |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2015/1450-79511503091K.pdf |