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2 gru 2020 · Overview. IAS 39 Financial Instruments: Recognition and Measurement outlines the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items.
In April 2001 the International Accounting Standards Board (Board) adopted IAS 39 Financial Instruments: Recognition and Measurement , which had originally been issued by the International Accounting Standards Committee (IASC) in March 1999.
International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39) is set out in paragraphs 2–110 and Appendices A and B. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.
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IAS 39 establishes principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. It also prescribes principles for derecognising financial instruments and for hedge accounting.
The objective of this Standard is to establish principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.
International Accounting Standard 39 Financial Instruments: Recognition and Measurement. 1. [Deleted] Scope. 2. This Standard shall be applied by all entities to all financial instruments within the scope of IFRS 9 Financial Instruments if, and to the extent that: IFRS 9 permits the hedge accounting requirements of this Standard to be applied; and.
