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IAS 39 Guidance

Date recorded:

The IAS 39 Implementation Guidance Committee should continue to finalise its current work. IGC will be asked to raise controversial issues for IASB to discuss before they are issued as final guidance. Q&As will be added to IAS 39 as an appendix illustrating application of the Standard. IGC was also asked to prepare a paper on whether it should have a continuing role, and what that role should be, and whether it should consider areas other than IAS 39.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.