IAS 39 — Financial Instruments: Recognition and Measurement
* IFRS 9 (2014) supersedes IFRS 9 (2009), IFRS 9 (2010) and IFRS 9 (2013), but these standards remain available for application if the relevant date of initial application is before 1 February 2015. # When an entity first applies IFRS 9, it may choose as ...