International Accounting Standard 39 Financial …
EC staff consolidated version as of 18 February 2011. FOR INFORMATION PURPOSES ONLY. International Accounting Standard 39. Financial Instruments: Recognition and Measurement Objective 1 The objective of this Standard is to establish principles for recognising and measuring Financial assets, Financial liabilities and some contracts to buy or sell non- Financial items. Requirements for presenting information about Financial instruments are in IAS 32 Financial Instruments: Presentation. Requirements for disclosing information about Financial instruments are in IFRS 7 Financial Instruments: Disclosures.
EC staff consolidated version as of 18 February 2011 FOR INFORMATION PURPOSES ONLY 1 International Accounting Standard 39 Financial …
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