IFRS 9 is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It addresses the accounting for financial instruments. It contains three main topics: classification and measurement of financial instruments, impairment of financial assets and hedge accounting. The standard came into force on 1 January 2018, replacing the earlier IFRS for financial instruments, IAS 39.
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| - International Financial Reporting Standard 9 (de)
- IFRS 9 (en)
- IFRS 9 (ru)
- 国际财务报告准则第9号 (zh)
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| - Der International Financial Reporting Standard 9 – Finanzinstrumente (IFRS 9) ist eine Rechnungslegungsvorschrift des IASB. (de)
- IFRS 9 is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It addresses the accounting for financial instruments. It contains three main topics: classification and measurement of financial instruments, impairment of financial assets and hedge accounting. The standard came into force on 1 January 2018, replacing the earlier IFRS for financial instruments, IAS 39. (en)
- МСФО (IFRS) 9 «Финансовые инструменты» — международный стандарт финансовой отчетности, устанавливающий порядок подготовки и представления финансовой отчётности в части финансовых активов и финансовых обязательств, требования к признанию и оценке, обесценению, прекращению признания общего порядка хеджирования, принципы признания ожидаемых кредитных убытков за весь срок действия финансового инструмента, действует с 01.01.2018 года. (ru)
- 國際財務報告準則第9號（International Financial Reporting Standard 9；IFRS 9），為國際會計準則理事會（International Accounting Standards Board；IASB）於2008年3月提出討論，針對金融資產新發生及既有的預期信用損失認定以預期信用損失（Expected Credit Losses；ECL）為基準。2014年7月定義完成，2018年實施。 該新準則用以取代舊有信貸撥備準則，即國際會計準則第三十二及三十九號（International Accounting Standard 32 &39). 除用以計算可攤銷費用(amortised cost) 的預期信用損失外，新準則同時將舊準則界定金融資產計算方法的四大類變為三大類，分別為可攤銷費用（amortised cost)、公平價值計入損益賑（fair value through profit and loss) 及公平價值計入其他綜合損益（fair value through other comprehensive income). 而新準則界定金融資產種類為交易資產（trading asset)、持有並保留（hold to collect) 及持有保留或出售（hold to collect and sell).[1] (zh)
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| - Der International Financial Reporting Standard 9 – Finanzinstrumente (IFRS 9) ist eine Rechnungslegungsvorschrift des IASB. (de)
- IFRS 9 is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It addresses the accounting for financial instruments. It contains three main topics: classification and measurement of financial instruments, impairment of financial assets and hedge accounting. The standard came into force on 1 January 2018, replacing the earlier IFRS for financial instruments, IAS 39. (en)
- МСФО (IFRS) 9 «Финансовые инструменты» — международный стандарт финансовой отчетности, устанавливающий порядок подготовки и представления финансовой отчётности в части финансовых активов и финансовых обязательств, требования к признанию и оценке, обесценению, прекращению признания общего порядка хеджирования, принципы признания ожидаемых кредитных убытков за весь срок действия финансового инструмента, действует с 01.01.2018 года. (ru)
- 國際財務報告準則第9號（International Financial Reporting Standard 9；IFRS 9），為國際會計準則理事會（International Accounting Standards Board；IASB）於2008年3月提出討論，針對金融資產新發生及既有的預期信用損失認定以預期信用損失（Expected Credit Losses；ECL）為基準。2014年7月定義完成，2018年實施。 該新準則用以取代舊有信貸撥備準則，即國際會計準則第三十二及三十九號（International Accounting Standard 32 &39). 除用以計算可攤銷費用(amortised cost) 的預期信用損失外，新準則同時將舊準則界定金融資產計算方法的四大類變為三大類，分別為可攤銷費用（amortised cost)、公平價值計入損益賑（fair value through profit and loss) 及公平價值計入其他綜合損益（fair value through other comprehensive income). 而新準則界定金融資產種類為交易資產（trading asset)、持有並保留（hold to collect) 及持有保留或出售（hold to collect and sell).[1] (zh)
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