Special edition of IAS Plus on fair value option

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23 Jul 2005

Deloitte's Global IFRS Leadership Team has prepared a special edition of our IAS Plus newsletter detailing the (PDF 64k) issued by the IASB on 16 June 2005. The newsletter outlines the categories of financial instruments that may be classified as at fair value through profit or loss, and explains the transitional requirements (both for existing IFRS users and first-time adopters) and the additional disclosure requirements imposed by the amendments to IAS 39. You will find past issues of all IAS Plus Newsletters Here. .

Deloitte's Global IFRS Leadership Team has prepared a special edition of our IAS Plus newsletter detailing the (PDF 64k) issued by the IASB on 16 June 2005. The newsletter outlines the categories of financial instruments that may be classified as at fair value through profit or loss, and explains the transitional requirements (both for existing IFRS users and first-time adopters) and the additional disclosure requirements imposed by the amendments to IAS 39. You will find past issues of all IAS Plus Newsletters Here.

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