IFRS 9 academic webinar
Автор: IFRS Foundation
Загружено: 2021-02-03
Просмотров: 7226
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This recording is of the webinar, held by the IFRS Foundation on 21 January 2021, aimed at academics to stimulate research into IFRS 9 Financial Instruments.
Research evidence on IFRS 9 Financial Instruments and IFRS 16 Leases will inform the International Accounting Standards Board’s (Board) post-implementation reviews (PIRs) of these Standards. The Board has already started working on the PIR of the classification and measurement requirements in IFRS 9. The Board plans to discuss the start dates of the PIRs of the impairment and hedge accounting requirements in IFRS 9 and IFRS 16 in the second half of 2021.
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