IFRS 9 EN
- IFRS 9
- Inhaltsverzeichnis (redaktionell)
- Appendix B Application guidance (B2.1 - BA.8)
- Measurement (Chapter 5) (B5.1.1 - B5.7.20)
- Initial measurement (Section 5.1) (B5.1.1 - B5.1.2A)
- Subsequent measurement (Sections 5.2 and 5.3) (B5.2.1 - B5.2.6)
- Amortised cost measurement (Section 5.4) (B5.4.1 - B5.4.9)
- Impairment (Section 5.5) (B5.5.1 - B5.5.27)
- Measurement of expected credit losses (B5.5.28 - B5.5.55)
- Expected credit losses (B5.5.28 - B5.5.35)
- Definition of default (B5.5.36 - B5.5.37)
- Period over which to estimate expected credit losses (B5.5.38 - B5.5.40)
- Probability-weighted outcome (B5.5.41 - B5.5.43)
- Time value of money (B5.5.44 - B5.5.48)
- Reasonable and supportable information (B5.5.49 - B5.5.54)
- Collateral (B5.5.55)
- Reclassification of financial assets (Section 5.6) (B5.6.1 - B5.6.2)
- Gains and losses (Section 5.7) (B5.7.1 - B5.7.20)
- Measurement (Chapter 5) (B5.1.1 - B5.7.20)
Module suchen