IFRS expert David Cairns provides
a round-up of the latest international accounting standards
IASB
Financial Instruments
The International Accounting Standards Board (IASB) has taken
two significant steps toward the completion of IFRS 9, Financial Instruments.
It has issued the part of IFRS 9 dealing with the classification and
measurement of financial liabilities. It has approved the principles
that will form the basis of an imminent exposure draft on hedge accounting.
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