New accounting rules for the recognition and measurement of financial instruments: Some issues implied by the IFRS 9

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...

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Bibliographic Details
Main Authors: Knežević Goranka, Pavlović Vladan, Stevanović Simo
Format: Article
Language:English
Published: University of Pristina in Kosovska Mitrovica, Faculty of Economics 2015-01-01
Series:Ekonomski Pogledi
Subjects:
ifrs 9
ias 9
financial instruments
fair value
recognition
measurement
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2015/1450-79511503091K.pdf

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