MFRS 9 financial instruments: classification and measurement of financial assets / Aniza@Marzita Ishak and Roshidah Safeei

• Main Authors: Ishak, Aniza@Marzita, Safeei, Roshidah
• Format: Article
• Language: English
• Published: Faculty of Accountancy, UiTM Kedah 2019
• Subjects: HG Finance; Financial engineering
• Online Access: https://ir.uitm.edu.my/id/eprint/47565/1/47565.pdf; https://ir.uitm.edu.my/id/eprint/47565/

MFRS 9 is equivalent to IFRS 9 Financial Instruments as issued by IASB in July 2014. MFRS 9 replaced MFRS 139 Financial Instruments: Recognition and Measurement from 1 January 2018 to improve accounting for financial instruments. Among significant changes in the MFRS 9 relates to the classification...