{"id":45587,"date":"2014-07-24T12:05:00","date_gmt":"2014-07-24T12:05:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=7c904d963e9b833bbd81f5e513bb1995"},"modified":"2014-07-24T12:05:00","modified_gmt":"2014-07-24T12:05:00","slug":"iasb-publishes-final-version-of-ifrs-9","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=45587","title":{"rendered":"IASB publishes final version of IFRS 9"},"content":{"rendered":"<p>The International Accounting Standards Board (IASB) has published the final version of IFRS 9 &#8216;Financial Instruments&#8217; bringing together the classification and measurement, impairment and hedge accounting phases of the IASB&#8217;s project to replace IAS 39 &#8216;Financial Instruments: Recognition and Measurement&#8217;. This version adds a new expected loss impairment model and limited amendments to classification and measurement for financial assets. The Standard supersedes all previous versions of IFRS 9 and is effective for periods beginning on or after 1 January 2018.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Accounting Standards Board (IASB) has published the final version of IFRS 9 &#8216;Financial Instruments&#8217; bringing together the classification and measurement, impairment and hedge accounting phases of the IASB&#8217;s project to replace IAS 39 &#8216;&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/45587"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=45587"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/45587\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=45587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=45587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=45587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}