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IFRS 9 EN
- IFRS 9
- Änderungsverzeichnis
- Inhaltsübersicht (redaktionell)
- Chapter 1 Objective (1.1.)
- Chapter 2 Scope (2.1. - 2.8)
- Chapter 3 Recognition and derecognition (3.1.1. - 3.3.5.)
- Chapter 4 Classification (4.1.1. - 4.4.3.)
- Chapter 5 Measurement (5.1.1. - 5.7.11.)
- Chapter 6 Hedge accounting (6.1.1. - 6.10.2)
- 6.1 Objective and scope of hedge accounting (6.1.1. - 6.1.3.)
- 6.2 Hedging instruments (6.2.1. - 6.2.6.)
- 6.3 Hedged items (6.3.1. - 6.3.7.)
- 6.4 Qualifying criteria for hedge accounting (6.4.1.)
- 6.5 Accounting for qualifying hedging relationships (6.5.1. - 6.5.16.)
- 6.6 Hedges of a group of items (6.6.1. - 6.6.6.)
- 6.7 Option to designate a credit exposure as measured at fair value through profit or loss (6.7.1. - 6.7.4.)
- 6.8 Temporary exceptions from applying specific hedge accounting requirements (6.8.1. - 6.8.13.)
- 6.9 Additional temporary exceptions arising from interest rate benchmark reform (6.9.1. - 6.9.13.)
- 6.10 Contracts referencing nature-dependent electricity (6.10.1 - 6.10.2)
- Chapter 7 Effective date and transition (7.1.1. - 7.3.2.)
- Appendix A Defined terms
- Appendix B Application guidance (B2.1 - BA.8)
- [Nicht mehr belegt (redaktionell)]
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