| A Draft Interpretation of IAS 32, Financial Instruments: Disclosure and Presentaiton
SIC D4 Issued 1 December 1997.
Draft Interpretations are proposals that are not yet final.
Final Status: In March 1999, the IASC Board issued IAS 39: Financial Instruments: Recognition and Measurement. As a result, the SIC did not proceed with SIC-4.
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