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IFRS 9 Financial Instruments 2012

Update 2017: This is an article from 2012 and I wrote the totally updated article in 2017 here. However, there’s a valuable discussion in the comments to this article, and that’s why I did not delete it, but left it here. Please, if you have…

IAS 39 vs IFRS 9

People are very creative and inventive. So they created and invented numerous kinds of financial instruments. Just admit it—are you really versed well in derivatives, various share options, warrants, certificates, convertible bonds and many others? This area happens to be so complicated and difficult to understand,…

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