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IASB veröffentlicht geänderte Version von IFRS 9Heute hat der IASB eine neue Version von IFRS 9 Finanzinstrumente veröffentlicht. Diese Version enthält erstmals Vorschriften zur Wertminderung (Impairment) von Finanzinstrumenten sowie geänderte Regelungen zu Bewertungskategorien für finanzielle Vermögenswerte. Zudem wird nun wieder ein Erstanwendungsdatum für IFRS 9 festgelegt, der 1. Januar 2018.
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