Comparison of IAS 39 and IFRS 9: The Analysis of Replacement
The financial crisis had an impact on international financial reporting standards. The International Accounting Standards Board (IASB) prepared a new standard for financial instruments. The replacement changes the view to accounting data in financial statements and changes the view to data in org...
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| Format: | Article |
| Language: | English |
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International School for Social and Business Studies
2017-06-01
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| Series: | International Journal of Management, Knowledge and Learning |
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| Online Access: | http://www.issbs.si/press/ISSN/2232-5697/6_115-130.pdf |