IFRS 9 EN
- IFRS 9
- Inhaltsverzeichnis (redaktionell)
- Chapter 5 Measurement (5.1.1. - 5.7.11.)
- 5.1 Initial measurement (5.1.1. - 5.1.3.)
- 5.2 Subsequent measurement of financial assets (5.2.1. - 5.2.3.)
- 5.3 Subsequent measurement of financial liabilities (5.3.1. - 5.3.2.)
- 5.4 Amortised cost measurement (5.4.1. - 5.4.9.)
- 5.5 Impairment (5.5.1. - 5.5.20.)
- 5.6 Reclassification of financial assets (5.6.1. - 5.6.7.)
- 5.7 Gains and losses (5.7.1. - 5.7.11.)
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