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Tag: IAS 39

IFRS 9 examinability

Graham Holt, the examiner for ACCA paper P2, has long stated that he wishes P2 to remain a “cutting edge” paper. This means that he is fond of testing new accounting standards, especially those that are controversial. We at ExP think that this is both appropriate and fair. We’ve been asked by a number of [...]

Published on: 04 Dec 2009

IFRS 9 released. This is a biggie.

On 12 November 2009, the IASB issued IFRS 9 “Financial Instruments”. This is the first stage of a three stage project that will probably make or break the international reputation of the IASB and its deeply impressive chairman, Sir David Tweedie. The IASB inherited IAS 32 and IAS 39 from its predecessor, the IASC. IAS [...]

Published on: 29 Nov 2009

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Tag: IAS 39

IFRS 9 examinability

IFRS 9 released. This is a biggie.