IMGCAP(1)]IAS 39, Financial Instruments: Recognition and Measurement, is arguably the most complex of International Financial Reporting Standards. The standard deals principally with accounting for ...
The International Public Sector Accounting Standards Board is circulating some proposed revisions to its financial instruments standard for government entities to harmonize it with the International ...
Tentative, joint decisions reached by FASB and the International Accounting Standards Board (IASB) on Tuesday will affect the business model assessment for classifying financial assets at amortized ...
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