IAS 39 - Finanzinstrumente: Ansatz und Bewertung

Topic area:
Status: 01.10.2000 |
Archived
Key words:
IFRS
Initiative
Official name
IAS 39 Financial Instruments: Recognition and Measurement
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
01.10.2000
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Changes von IAS 39, IFRS 7 and 9 due to the IBOR reform (binding, Amendment, EU)
Level 2
–
Level 3 / Other
IFRS 9 - Financial Instruments (non-binding, INT)
IAS 32 - Financial Instruments: Presentation (non-binding, INT)
IAS 23 - Borrowing Costs (non-binding, INT)

Source: IASB, IAS 39 Financial Instruments: Recognition and Measurement, 2000