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Australian Accounting Alert on fair value option

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13 Jul 2005

Deloitte (Australia) has published (PDF 43k) covering AASB 2005-4 Amendments to Australian Accounting Standards issued by the Australian Accounting Standards Board (AASB).

AASB 2005-4 amends AASB 139 Financial Instruments Recognition and Measurement to reflect the restrictions on using the fair value option recently adopted by the IASB. This Accounting Alert provides an overview of that change. Links to all past Alerts are Here.

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