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Newsletter summarising the revised IAS 32 and IAS 39

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09 Feb 2004

We have posted a 14-page (PDF 158k) of our IASPlus newsletter summarising the IASB's two recently revised financial instruments standards – IAS 32 Financial Instruments: Disclosure and Presentation, and IAS 39 Financial Instruments: Recognition and Measurement.

Both standards are effective for annual periods beginning on or after 1 January 2005. Earlier application of the revised standards together, but not individually, is permitted.

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