Examples of using Classification and measurement in English and their translations into French
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FINANCIAL INSTRUMENTS The following summarizes the corporation's classification and measurement of financial assets and liabilities.
INSTRUMENTS FINANCIERS The project on classification and measurement is managed by the Finance Department,
Le projet relatif au classement et à l'évaluation est piloté par la Direction Finance,The IASB issued IFRS 9 that amends the classification and measurement criteria for financial instruments included within the scope of IAS 39.
L'IASB a publié IFRS 9, qui modifie les critères de classement et d'évaluation des instruments financiers qui sont dans le champ d'application d'IAS 39.The classification and measurement of financial liabilities are the same as per IAS 39 barring two aspects.
Les critères de classement et d'évaluation des passifs financiers sont les mêmes que ceux prévus dans l'IAS 39, sauf à deux égards.covers the classification and measurement of financial assets
traite du classement et de l'évaluation des actifs financiersWe understand that some aspects of the classification and measurement guidance in IFRS 9 may be further amended.
Nous sommes conscients que certaines indications IFRS 9(2014) introduces new requirements for the classification and measurement of financial assets.
L'IFRS 9(2014) met en place de nouvelles exigences relatives au classement et à l'évaluation des actifs financiers.IFRS 9 brings together all three aspects of the accounting for financial instruments project: classification and measurement, impairment and hedge accounting.
IFRS 9 regroupe les trois aspects de la comptabilisation des instruments financiers: classement et évaluation, moinsvalue derecognition, classification and measurement of financial assets and liabilities.
FASB strove to reach a consensus on impairment accounting, classification and measurement.
Recognition and Measurement” on the classification and measurement of financial assets.
comptabilisation The adoption of IFRS 9 is expected to change the Company's accounting policy for recognition, classification and measurement of financial instruments.
L'adoption de l'IFRS 9 devrait donner lieu à une modification de la méthode comptable de la société visant la comptabilisation, le classement et l'évaluation des instruments financiers.It replaces the parts of IAS 39 that relate to the classification and measurement of financial instruments.
Elle se substitue This first part covers classification and measurement of financial assets
Amendments to IFRS 2 Classification and Measurement of Share-based Payment Transactions applicable for annual periods beginning on or after 1 January 2018, but not yet endorsed
Amendements à IFRS 2 Classification et évaluation des transactions dont le paiement est fondé sur des actions applicables pour les périodes annuelles ouvertes à compter du 1er janvier 2018,the retrospective method will be applied to the classification and measurement of financial assets and liabilities as well
la nouvelle norme sera appliquée de façon rétrospective pour le classement et l'évaluation des actifs IFrS 9- Financial instruments: Classification and Measurement First phase of a new standard on the classification and measurement of financial instruments, which will replace IAS 39,“Financial instruments:
IFRS 9- Instruments financiers: classification et évaluation Premier volet d'une nouvelle norme sur la classification et l'évaluation des instruments financiers qui remplacera IAS 39,« Instruments financiers:The classification and measurement of financial assets
Le classement et l'évaluation des actifs financiersversion of IFRS 9, which incorporates the classification and measurement, impairment and hedge accounting phases of the project to replace the existing standards under IAS 39“Financial Instruments.
qui incorpore les phases concernant le classement et l'évaluation, la dépréciation Classification and measurement of financial assets and liabilities IFRS 9 requires
Classification et évaluation des actifs 
