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IPSAS 29—FINANCIAL INSTRUMENTS: RECOGNITION ... - …

PUBLIC SECTOR. IPSAS 29 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT. Acknowledgment This International Public Sector Accounting Standard ( IPSAS ) is drawn primarily from International Accounting Standard (IAS) 39, Financial Instruments: RECOGNITION and Measurement, International Financial Reporting Interpretations Committee (IFRIC) Interpretation 9, Reassessment of Embedded Derivatives, (IFRIC 9) and Interpretation 16 (IFRIC 16) of the IFRIC, Hedges of a Net Investment in a Foreign Operation published by the International Accounting Standards Board (IASB). Extracts from IAS 39, IFRIC 9, and IFRIC 16 are reproduced in this publication of the International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants (IFAC).

IPSAS 29 1082 IPSAS 29—FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT History of IPSAS This version includes amendments resulting from IPSASs issued up to January 15,

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