IASB: Proposed amendments to IAS 39

22 July 2004

As already reported on 8 July the International Accounting Standards Board published three short Exposure Drafts proposing limited amendments to IAS 39 Financial Instruments: Recognition and Measurement. Two amendments are aimed at easing the implementation of the standard, the other is intended to ensure that a guarantor's balance sheet includes all guarantees issued.

The exposure drafts are now available freely on the IASB website

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