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Financial Instruments: Recognition and …

STATUTORY BOARD SB-FRS 39 Financial REPORTING STANDARD Financial instruments : Recognition and measurement This version of the Statutory Board Financial Reporting Standard does not include amendments that are effective for annual periods beginning after 1 January 2013. This standard is equivalent to FRS 39 Financial instruments : Recognition and measurement issued by the Accounting Standards Council which is effective as at 1 January 2013.

STATUTORY BOARD SB-FRS 39 FINANCIAL REPORTING STANDARD Financial Instruments: Recognition and Measurement This version of the Statutory Board Financial Reporting Standard does not include amendments that

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