New Australian Accounting Alert on guarantees

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22 Nov 2005

Deloitte (Australia) has published AASB 139 Scope Amendment to Include Financial Guarantee Contracts (PDF 117k).

The Alert discusses AASB 2005-09 Amendments to Australian Accounting Standards, which amends AASB 4 Insurance Contracts, AASB 1023 General Insurance Contracts, AASB 132 Financial Instruments: Disclosure and Presentation, and AASB 139 Financial Instruments: Recognition and Measurement to reflect the related Amendments Made by the IASB to IAS 39 and IFRS 4. Links to all past Australian Accounting Alerts are Here.

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