European Parliament 'At a Glance' publication on IFRS 9
04 Oct 2016
The European Parliament think tank that produces supporting documents to help shape new European legislation has published an issue of its 'At a Glance' series that deals with the endorsement of IFRS 9 'Financial Instruments'.
The document offers some general background on the topic and then links to the following additional documents and studies for a deeper understanding of the endorsement of IFRS 9 Financial Instruments:
- The Basis of the Endorsement Procedure for IFRS Accounting Standards
- IFRS Accounting Standards Endorsement Procedure
- Changes to Accounting & Solvency Rules: (possible) Impact on Insurance & Pensions
- IFRS Endorsement Criteria in Relation to IFRS 9
- The Significance of IFRS 9 for Financial Stability and Supervisory Rules
- Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study
- Accounting for Financial Instruments: the FASB and IASB IFRS 9 Approaches
Please click to access the At a Glance publication on the European Parliament website.