WHAT IS IFRS 9?
IFRS – International Financial Reporting Standards 9 What is IFRS 9 in simple terms? IFRS 9 is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). … It contains three main topics: classification and measurement of financial instruments, impairment of financial assets and hedge accounting. The standard replaced IAS 39 …