IAS 39

Definition:

IAS 39 is fair value measurement accounting standard followed by IASB. The objective of IAS 39 is to establish principles for recognizing and measuring the value of financial assets, financial liabilities and contracts to buy or sell non-financial items.

Investing Essentials


Copyright © 2011 Campbell R. Harvey, Professor of Finance, Fuqua School of Business at Duke University

Term of the Day

Thrift institution

An organization formed as a depository for primarily consumer savings. Savings and loan associations and savings banks are thrift institutions.

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