the financial reporting standard IFRS 9
– Financial Instruments
Welcome to Ronalds LLP IFRS bulletin. In this bulletin, we provide you with a high-level summary of the financial reporting standard IFRS 9 clearly pointing out the distinction between IFRS 9 and its predecessor, IAS 39.
The International Accounting Standards Board (IASB) issued this standard in July 2014 and is effective for annual financial periods beginning on or after 1 January 2018.