Examples of using Classification and measurement in English and their translations into Russian
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IFRS 9 combines all three parts of the project of accounting for financial instruments: classification and measurement, impairment, and hedge accounting.
With reference to“Classification and Measurement”, no significant reclassifications of loans at fair value through profit or loss due to
introduced new requirements for the classification and measurement of financial assets.
IFRS 9 was further amended in October 2010 to address the classification and measurement of financial liabilities.
introduced new requirements for the classification and measurement of financial assets.
replaces those parts of IAS 39 relating to the classification and measurement of financial assets.
FASB strove to reach a consensus on impairment accounting, classification and measurement.
The first phase of IFRS 9 was issued in November 2009 and relates to the classification and measurement of financial assets.
The standard will affect the classification and measurement of financial assets held as at 1 January 2018 as follows.
Classification and measurement of affected areas based on UNCCD definitions and/or available national definitions.
Adoption of IFRS 7 did not affect the classification and measurement of Bank's financial instruments in the financial statements.
The Standard retains almost all of the existing requirements of IAS 39 on the classification and measurement of financial liabilities
the IASB will address classification and measurement of financial liabilities,
IFRS 9, Financial Instruments: Classification and Measurement issued in July 2014
Financial instruments Part 1: Classification and measurement.
IFRS 9 includes revised guidance on the classification and measurement of financial instruments,
The following new Standards or amendments to standards are not expected to have a significant impact on the financial statements of the Company:- Classification and Measurement of Share-based Payment Transactions Amendments to IFRS 2.
For financial liabilities there were no changes to classification and measurement except for the recognition of changes in own credit risk in other comprehensive income, for liabilities designated
IFRS 9 was subsequently amended in October 2010 to include requirements for the classification and measurement of financial liabilities
IFRS 9 introduces a new approach to the classification and measurement of financial assets,