Transition and initial recognition of financial assets and financial liabilities : comments to be received by 8 October 2004.
International Accounting Standards Board.
International Accounting Standards Board.International accounting standard 39, Financial instruments, recognition and measurement.
London : International Standards Board,
2004.
"July 2004"--Cover.
"This document in published with two others proposing amendments to IAS 39"--P. 2.
Assets (Accounting)
Liabilities (Accounting)
Financial instruments