Financial instruments : classification and measurement : comments to be received by 14 September 2009.
International Accounting Standards Board.
International Accounting Standards Committee Foundation.
International Accounting Standards Board.International accounting standard IAS 39, Financial instruments, recognition and measurement.
London : IASCF Publications Dept,
c2009.
"Exposure draft - ED/2009/7"--Cover.
"International Standards Accounting Board"--Cover.
"Reasons for publishing the Exposure draft: 1N1. IAS 39 Financial instruments, recognition and measurement, sets out the requirements for recognising and measuring financial assets, financial liabilities ... IN2. Many users of financial statements ... have told the Board that the requirements in IAS 39 are difficult to understand, apply and interpret."--P. 4.
[v. 1] Exposure draft -- [v. 2] Basis for conclusions -- [v. 3] Draft amendments to other IFRSs and guidance.
Assets (Accounting)
Financial instruments
Financial statements
Business losses
Income.
Disclosure in accounting.