International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39) is set out in paragraphs 2–110 and Appendices A and B. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.

IAS 39 establishes principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. It also prescribes principles for derecognising financial instruments and for hedge accounting.

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IAS 39 Financial Instruments: Recognition and Measurement IAS 39 has been replaced by IFRS 9 Financial Instruments, except for (1) Insurance entities (2) Entities that continue to apply relevant hedge accounting guidance

IAS 39 Financial Instruments: Recognition and Measurement sets out the principles for recognising and measuring financial liabilities and some contracts to buy or sell non-financial items. This page provides information on the standard and recent amendments, alongside ICAEW factsheets and guides.

IAS 39 Financial Instruments: Recognition and Measurement The objective of this Standard is to establish principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. Requirements for presenting information about financial instruments are in

IFRS 10, IAS 27 ou IAS 28 imposent ou permettent aux entités de comptabiliser des intérêts détenus dans une filiale, une entreprise associée ou une coentreprise selon certaines ou l’ensemble des dispositions de la présente norme.

International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39) is set out in paragraphs 2–110 and Appendices A and B. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.

On 19 November 2013 the International Accounting Standards Board (IASB) issued a new version of IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) (IFRS 9 (2013)), which primarily introduces the new hedge accounting requirements.

International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39) is set out in paragraphs 2⁠–⁠110 and Appendices A and B. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.