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IASC invites comment on Joint Working Group proposals on financial instruments

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

14 Dec 2000

IASC has published for comment a draft standard on Financial Instruments that was prepared by the Financial Instruments Joint Working Group of Standard Setters (JWG).

The JWG draft proposes that all financial instruments be measured at fair value, with fair value changes reported in measuring net income, and no hedge accounting. The draft standard is not an IASC exposure draft but, rather, a discussion paper on which the IASC and other standard-setters are seeking comments. Comment deadline is 30 September 2001, though submissions by 30 June are encouraged. Click here for IASC press release.

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