IFRS 9 EN
- IFRS 9
- Inhaltsverzeichnis (redaktionell)
- Appendix B Application guidance (B2.1 - BA.8)
- Vorbemerkung
- Scope (Chapter 2) (B2.1 - B2.8)
- Recognition and derecognition (Chapter 3) (B3.1.1 - B3.3.10)
- Classification (Chapter 4) (B4.1.1 - B4.4.3)
- 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)
- 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)
- Hedge accounting (Chapter 6) (B6.2.1 - B6.6.16)
- Effective date and transition (Chapter 7) (B7.2.1 - B7.2.4)
- Definitions (Appendix A) (BA.1 - BA.8)
Module suchen