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International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39) is set out in paragraphs 2–110 and Appendices A and B. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.
In December 2003 the Board issued a revised IAS 39 as part of its initial agenda of technical projects. The revised IAS 39 also incorporated an Implementation Guidance section, which replaced a series of Questions & Answers that had been developed by the IAS 39 Implementation Guidance Committee.
IAS 39 establishes principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. It also prescribes principles for derecognising financial instruments and for hedge accounting.
2 gru 2020 · IAS 39 Financial Instruments: Recognition and Measurement outlines the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items.
IFRS AT A GLANCE IAS 39 Financial Instruments: Recognition and Measurement. Also refer: IFRIC 9 Reassessment of Embedded Derivatives, IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments, IFRIC 12 Service Concession Arrangements.
The objective of this Standard is to establish principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.
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