Is IAS 39 still relevant?

[archived_user]

Now that IFRS 9 has been effective since Jan 1 2018, does this make IAS 39 irrelevant?
I really can’t see the point in learning about a redundant accounting standard; or am I being naive?

 

[archived_user]

Is no relevant anymore, nevertheless the basics (available for sale, trading, Held to maturity) remain with different names (Fair value to OCI, Fair value to P&L, amortized cost) the main difference is the strategic view (business model) and the reserves based on Expected loss, so understanding the IAS 39 is a good start point from my point of view.