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FAIR VALUE HEDGE ACCOUNTING FOR A …

Exposure Draft of Proposed AMENDMENTS TO IAS 39. FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT. FAIR VALUE HEDGE . ACCOUNTING FOR A. PORTFOLIO HEDGE OF. INTEREST RATE RISK. Comments to be received by 14 November 2003. This Exposure Draft of proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement is published by the International ACCOUNTING Standards Board (IASB) for comment only. The proposals may be modified in the light of the comments received before being issued in the form of an amended International ACCOUNTING Standard. Comments on the Exposure Draft should be submitted in writing so as to be received by 14 November 2003.

exposure draft of proposed amendments to ias 39 financial instruments: recognition and measurement fair value hedge accounting for a portfolio hedge of

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