Glosario
Navegue por el complejo mundo de la administración de divisas con nuestro completo diccionario de términos y definiciones financieras.
Ifrs 9
The IFRS 9 Financial Instruments are the new accounting standards introduced by the International Accounting Standards Board (IASB) in 2014, to replace the IAS 39 Financial Instruments: Recognition and Measurement, and their application has been mandatory from the 1 January 2018.These new standards determine the requirements for the recognition, measurement, impairment and derecognition of financial instruments as well as the conditions to apply hedge accounting.According to IFRS 9, financial assets and/or liabilities are recognised in a financial statement when the organisation becomes party to the financial instrument contract.At initial recognition, all financial instruments are measured at fair value. For financial assets or liabilities that are not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of the asset or liability should also be factored in.Subsequent measurements are done at amortised cost, at fair value through other comprehensive income (FVTOCI) or at fair value through profit or loss (FVTPL), depending on the classification of the financial asset, which is determined at initial recognition. During the life of the contract, however, assets – but not liabilities – may be reclassified.