Revised versions of IAS 32 and IAS 39 released

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19 Dec 2003

The IASB has published the final texts of the revised versions of IAS 32 and IAS 39 on financial instruments.

IASB subscribers may download them from the IASB's Website. Click for IASB Press Release (PDF 81k).

IAS 39 is expected to be further revised in first quarter 2004 to reflect the Board's decisions regarding macro hedging.


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