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<a accesskey="3" href="page.php?w=IFRS_9&amp;p=2">3.Next</a>
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<p><b>IFRS 9</b> is an <a href="page.php?w=International_Financial_Reporting_Standard">International Financial Reporting Standard</a> (IFRS) published by the <a href="page.php?w=International_Accounting_Standards_Board">International Accounting Standards Board</a> (IASB).  It addresses the accounting for <a href="page.php?w=financial_instrument">financial instrument</a>s.  It contains three main topics: classification and measurement of financial instruments, <a href="page.php?w=Revaluation_of_fixed_assets">impairment</a> of <a href="page.php?w=financial_asset">financial asset</a>s</p><p>
<a accesskey="3" href="page.php?w=IFRS_9&amp;p=2">3.Next</a>
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