Amendments to international financial reporting standards IAS 39, Financial instruments, recognition and measurement [and] IFRS 4, Insurance contracts
Subtitle: financial guarantee contracts
By: International Accounting Standards Board
Publisher: IASCF Publications Dept.
Published: 2005
Place of publication: London, U.K
Language: eng
Number of pages: 23
Subjects: Suretyship and guaranty; Accounting; Standards; Insurance policies; Liabilities (Accounting); Disclosure in accounting
Other titles: Financial guarantee contracts
Notes: Cover title.

"August 2005."

"The amendments result from proposals that were contained in an exposure draft of proposed amendments to IAS 39 and IFRS 4, Financial guarantee contracts and credit insurance published in July 2004"--P. 4.

This document also contains amendments to IAS 32, Financial instruments, disclosure and presentation, to IFRS 7, Financial instruments, disclosures, and to Appendix C accompanying IAS 37.