IAS 39 FINANCIAL INSTRUMENTS

IAS 39 FINANCIAL INSTRUMENTS - IAS 39 FINANCIAL...

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IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT HISTORY OF IAS 39 October 1984 Exposure Draft E26 Accounting for Investments March 1986 IAS 25 Accounting for Investments 1 January 1987 Effective Date of IAS 25 September 1991 Exposure Draft E40 Financial Instruments January 1994 E40 was modified and re-exposed as Exposure Draft E48 Financial Instruments June 1995 The disclosure and presentation portion of E48 was adopted as IAS 32 . Work on recognition and measurement continued March 1997 Discussion Paper: Accounting for Financial Assets and Financial Liabilities June 1998 Exposure Draft E62 Financial Instruments: Recognition and Measurement December 1998 IAS 39 Financial Instruments: Recognition and Measurement April 2000 Withdrawal of IAS 25 following the approval of IAS 40 , Investment Property October 2000 Limited revisions to IAS 39 effective 1 January 2001 1 January 2001 Effective Date of IAS 39 (1998) 21 August 2003 Exposure Draft Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk (Macro Hedging) issued for public comment 17 December 2003 Revised version of IAS 39 issued by the IASB The summary of IAS 39 below reflects the December 2003 revisions. 31 March 2004 IAS 39 revised to reflect Macro Hedging The summary below reflects the macro hedging revisions. 17 December
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This note was uploaded on 11/30/2011 for the course ECON 310 taught by Professor Johnsmith during the Spring '11 term at Kentucky.

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IAS 39 FINANCIAL INSTRUMENTS - IAS 39 FINANCIAL...

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