archived
IFRS 9 – Reklassifizierung finanzieller Vermögenswerte und finanzieller VerbindlichkeitenDie Reklassifizierungswahlrechte des IAS 39 für finanzielle Vermögenswerte entfallen vollständig. Eine Reklassifizierung erfolgt künftig zwingend bei nachweislicher Änderung des Geschäftsmodells.
Topics
Continue reading with a PwC Plus-Subscription
- verified Information source
- daily updates
- completely searchable articles (with refiner)
- tailored alert
© 2017 - 2025 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. Portions of this program may use third-party open source components governed by the respective open source license terms.
This website contains copyright material of the IFRS® Foundation in respect of which all rights are reserved. Reproduced by PwC with the permission of the IFRS Foundation. No permission granted to third parties to reproduce or distribute. For full access to IFRS Standards and the work of the IFRS Foundation please visit www.ifrs.org.