IAS 32/IAS 39 – Amendments 2004-2006
IAS Plus Newsletters
- September 2005 - Special Global Edition - Proposed Amendments to IAS 32: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation (PDF 56k)
- December 2005 - Special Global Edition - Amendment to IAS 39 and IFRS 4 - Financial Guarantee Contracts (PDF 46k)
- July 2005 - Special Global Edition - Fair Value Option Amendments to IAS 39 (PDF 64k)
- February 2004 - Special Global Edition - Revised Standards on Financial Instruments (PDF 156k)
- August 2003 - Special Global Edition - Exposure Draft: Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk (PDF 31k)
Important: The revised IAS 39 was issued by the IASB in December 2003. Several additional modifications have been considered by the Board in 2004. The information on this page reflects the Board's discussions of these further revisions to IAS 39. A summary of the final IAS 39 as adopted in December 2003 and subsequent amendments can be found Here.
Further Revisions to IAS 39 Considered by the Board in 2004
This page addresses the following components of the IASB project to amend IAS 39 that have arisen after the December 2003 revisions to IAS 39 were published:
- Macro Hedging.
- Fair Value Option.
- Transition (Day 1 Profit Recognition), Guarantees/Credit Insurance, and Forecast Intra-group Transactions
- Financial Instrument Puttable at Fair Value and Obligations Arising on Liquidation
- Identification of Exposures Qualifying for Hedge Accounting