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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク IAS 39 ： ウィキペディア英語版 IAS 39 IAS 39: Financial Instruments: Recognition and Measurement is an international accounting standard for financial instruments released by the International Accounting Standards Board (IASB). It was replaced in 2014 by IFRS 9, which becomes effective in 2018. It was adopted by the European Union in 2004. In 2005, the EU also introduced the fair value and hedging provision of the amended version of IAS 39. The EU version is set to be changed at the end of 2008 in response to the financial crisis of 2008. The comparative accounting measures in the United States are FAS 133 and FAS 157. The Financial Accounting Standards Board (FASB) released a 'FASB Staff Position' statement in October, 2008, in response to the financial crisis. ==References== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「IAS 39」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.