ومع ذلك، بتاريخ 19 نوفمبر 2013، أصد

ومع ذلك، بتاريخ 19 نوفمبر 2013، أصدر مجلس معايير المحاسبة الدولية معيار التقارير المالية الدولية رقم 9 الأدوات المالية (محاسبة التحوط والتعديلات على معيار التقارير المالية الدولية رقم 9) بحيث يتم التعديل على معيار التقارير المالية الدولية ليشمل النموذج الجديد العام لمحاسبة التحوط. وقرر مجلس معايير المحاسبة الدولية مبدئياً في اجتماعه المنعقد في شهر فبراير 2014 أن معيار التقارير المالية الدولية رقم 9 سيكون ساري المفعول بشكل الزامي للسنوات التي ستنتهي في أو بعد 31 ديسمبر 2018.

Results (English) 1:

However, on 19 November 2013, the international accounting standards Board issued international financial reporting standard No 9 financial instruments (hedge accounting and amendments to international financial reporting standard No 9) to international financial reporting standard amendment to include a new model year for hedge accounting. International Accounting Standards Board decided in its meeting held in February 2014 to international financial reporting standard no valid will be mandatory for the years ending on or after December 31, 2018.

Results (English) 2:

However, on November 19, 2013, the IASB issued IFRS 9 Financial instruments (hedge accounting and amendments to IFRS 9) so that the amendment to IFRS to include the new model year for hedge accounting. International Accounting Standards Board decided in principle at its meeting in February 2014 that International Financial Reporting Standard No. 9 will be valid is mandatory for the years ending on or after December 31, 2018.

Results (English) 3:

However, on November 19, 2013, issued by the international accounting standards and International Financial Reporting Standard No. 9 (financial instruments to hedge accounting and International Financial Reporting Standard No. 9), so that international financial reporting standard is modified to include the new model year for hedge accounting. The international accounting standards board, at its february,2014 meeting that the international financial reporting standard 9 will be effective is mandatory for the years ending on or after December 31, 2018.