MFRS 9 financial instruments: classification and measurement of financial assets / Aniza@Marzita Ishak and Roshidah Safeei

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.

Item Details

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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