The Resource Änderungen der IAS für Finanzinstrumente = Amendments to IAS for financial instruments

Änderungen der IAS für Finanzinstrumente = Amendments to IAS for financial instruments

Label
Änderungen der IAS für Finanzinstrumente = Amendments to IAS for financial instruments
Title
Änderungen der IAS für Finanzinstrumente = Amendments to IAS for financial instruments
Creator
Subject
Language
eng
Summary
In December 2003, the IASB released the revised standards IAS 32 on disclosure and presentation and IAS 39 on recognition and measurement of financial instruments. In March 2004, new rules were incorporated in IAS 39 that allow fair value hedge accounting to be used for macro hedges. The amendments should reduce complexity and clarify certain rules. A current exposure draft proposes to specify and restrict the newly introduced option to measure all financial instruments at their fair values. Although the amendments do not make fundamental changes they will make application of IFRS in this complex field somewhat easier
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 14 (2004),
http://library.link/vocab/creatorName
Moitzi, B
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • financial instrument
  • IAS
  • IFRS
Label
Änderungen der IAS für Finanzinstrumente = Amendments to IAS for financial instruments
Instantiates
Publication
Label
Änderungen der IAS für Finanzinstrumente = Amendments to IAS for financial instruments
Publication

Library Locations

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