IASB posts near-final versions of four EDs

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20 Jun 2004

The IASB has posted on its Website the near-final versions of four exposure drafts that the Board plans to publish in July.

The Board noted that it is providing these drafts for information and to assist organisations and individuals in preparing to comment on the Exposure Drafts when published. The IASB is not inviting comments on these preliminary drafts.
  • Exposure Draft ED 7 Financial Instruments: Disclosures
  • Exposure Draft Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Cash Flow Hedge Accounting of Forecast Intragroup Transactions
  • Exposure Draft Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts - Financial Guarantee Contracts and Credit Insurance
  • Exposure Draft Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Transition and Initial Recognition of Financial Assets and Financial Liabilities

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