Ishak, Aniza@Marzita and Safeei, Roshidah
(2019)
MFRS 9 financial instruments: classification and measurement of financial assets / Aniza@Marzita Ishak and Roshidah Safeei.
Accounting Bulletin, 2.
pp. 13-14.
Abstract
MFRS 9 is equivalent to IFRS 9 Financial Instruments as issued by IASB in July 2014. MFRS 9 replaced MFRS 139 Financial Instruments: Recognition and Measurement from 1 January 2018 to improve accounting for financial instruments. Among significant changes in the MFRS 9 relates to the classification and measurement of financial assets.
Metadata
| Item Type: | Article |
|---|---|
| Creators: | Creators Email / ID Num. Ishak, Aniza@Marzita anizaishak@uitm.edu.my Safeei, Roshidah UNSPECIFIED |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > Financial engineering |
| Divisions: | Universiti Teknologi MARA, Kedah > Sg Petani Campus |
| Journal or Publication Title: | Accounting Bulletin |
| Volume: | 2 |
| Page Range: | pp. 13-14 |
| Keywords: | Cost, FVTPL, income, FVTOCI |
| Date: | 2019 |
| URI: | https://ir.uitm.edu.my/id/eprint/47565 |
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