يظهر معيار التقارير المالية الدولية

يظهر معيار التقارير المالية الدولية رقم 9 (الصادر) المرحلة الأولى من عمل مجلس معايير المحاسبة الدولية على الرغم من ان تاريخ الاعتماد يخضع لمسودة مشروع استبدال معيار لمحاسبة الدولي رقم 39 الصادرة مؤخراً وينطبق على تصنيف وقياس الموجودات والمطلوبات المالية كما هو محدد في معيار المحاسبة الدولي رقم 39. كان المعيار في البداية ساري المفعول للفترات السنوية التي تبدأ في أو بعد 1 يناير 2013، إلا أن التعديلات على معيار التقارير المالية الدولية رقم 9 وتاريخ السريان الالزامي لمعيار التقارير المالية الدولية رقم 9 وافصاحات الانتقال الصادرة في ديسمبر 2011، قد انتقلت إلى التاريخ الالزامي الفعلي في 1 يناير 2015.

Results (English) 1:

International financial reporting standard appears no 9 (of) the first phase of the international accounting standards Board's work although the date of adoption subject to draft international accounting standard replacement number 39 issued recently and applies the classification and measurement of financial assets and liabilities as defined in IAS 39. The standard was initially effective for annual periods beginning on or after January 1, 2013, unless amendments to international financial reporting standard No 9 and mandatory effective date for international financial reporting standard No 9 and outgoing transition disclosures in December 2011, had moved to the mandatory date in January 1, 2015.

Results (English) 2:

IFRS 9 shows (of) the first phase of the work of the International Accounting Standards Board, although the date of adoption is subject to the draft project to replace IAS accounting No. 39 issued recently and applies to classification and measurement of financial assets and liabilities as defined in IAS 39. the standard was initially effective for annual periods beginning on or after January 1, 2013, the amendments to IFRS 9 and the effective date of mandatory standard IFRS 9 and the Disclosures moving issued in December 2011, it had moved to the mandatory date effective in January 1, 2015.

Results (English) 3:

International Financial Reporting Standard (No. 9) first phase of the work of the international accounting standards, although the date of certification under the preliminary replacement project International Accounting Standard No. 39 issued recently and applied to the classification of measurement of financial assets and liabilities as described in IAS 39. The first criterion is effective for the annual periods beginning on or after January 1, 2013, however, changes to the international financial reporting standard 9 and the forced flow international financial reporting standard Wafsahat moving No. 9 issued on december,2011, has moved to the mandatory date effective January 1, 2015.