Applying IFRS 9 to Central Banks Foreign Reserves
Effective January 1, 2018, IFRS 9 Financial Instruments will replace IAS 39 Financial Instruments: Recognition and Measurement (IAS 39). Unlike most publications on IFRS 9, this paper focuses primarily on the application of the new standard on cent...
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| Format: | Report |
| Language: | English en_US |
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World Bank, Washington, DC
2016
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| Online Access: | http://documents.worldbank.org/curated/en/2016/01/25810853/applying-ifrs-9-central-banks-foreign-reserves http://hdl.handle.net/10986/23770 |