Introduction to IFRS 9 (Financial Instruments) | What is IFRS 9?
Автор: IFRS for BEGINNERS
Загружено: 2023-02-16
Просмотров: 45
Описание:
Basics of IFRS 9 with a simple prsentation. Introduction to IFRS 9 Financial Instruments.
0:00 What is IFRS 9? When was IFRS 9 introduced?
0:22 Does IFRS 9 replace IAS 39?
0:30 Other standards complement IFRS 9.
0:50 What is financial instrument? What does a financial instrument mean?
1:25 What is financial asset?
2:05 What is financial liability?
2:56 Objective of IFRS 9
3:19 Scope of IFRS 9
4:25 What does IFRS 9 prescribe? Content of IFRS 9.
The objective of this Standard is to establish principles for the financial reporting of financial assets and financial liabilities that will present relevant and useful information to users of financial statements for their assessment of the amounts, timing and uncertainty of an entity’s future cash flows.
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