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New IASB webpages on risk components and the time value of options

  • IASB (International Accounting Standards Board) (blue) Image

12 Jan 2011

To accompany the exposure draft on hedge accounting published in December 2010, the IASB staff are providing further information on key issues in the document to assist interested parties in understanding the proposals in the exposure draft.

Materials are now available on a webpage on the treatment of risk components and on a webpage on the time value of options. The comment deadline for the exposure draft is 9 March 2011.


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