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Financial Instruments - Subsequent Issues - PSAB

Date recorded:

At its meeting on December 15-16, 2016, the PSAB discussed a draft work plan to evaluate what would be involved from a technical and resource perspective to address the challenges identified by stakeholders in applying Section PS 3450, Financial Instruments. PSAB noted that developing a hedge accounting option could affect entities that have already adopted the standard. The Board requested staff to consult with these entities about their implementation experience to inform PSAB’s future decision.

Review the executive summary on the PSAB's Web site.

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