New Australian Accounting Alert
26 May 2004
We have posted the latest (PDF 45k) from Deloitte Australia.
This issue is a Financial Instruments Update, reflecting the AASB's approval of a change to Pending AASB 139 to incorporate the macro hedging amendments to IAS 39 and the AASB's request for comments on the proposed "fair value option" amendment to IAS 39. This Accounting Alert provides an overview of the actual and proposed amendments to AASB 139 and some analysis of the issues arising.