IFRS 9 Finanzinstrumente — Ein Praxisleitfaden für Finanzdienstleister
A German language guide to IFRS 9 Financial Instruments.
This guide deals with the classification requirements of IFRS 9 and explains in detail the new classification model developed by the IASB. The principles behind the new model and possible implementation issues are discussed. The guide also illustrates changed disclosure requirements and the transition requirements. It also includes an overview over the yet unfinished phases of the IASB's project to replace IAS 39.