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Update on accounting standards in Taiwan

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24 Feb 2012

The Accounting Research and Development Foundation (ARDF) of Taiwan has issued an exposure draft of proposed SFAS 33, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, in the first quarter of 2003.

The exposure draft is based on IAS 39, and focuses on the issues of accounting for transfers and servicing of financial assets and extinguishments of liabilities. Comment deadline is 31 March 2003.

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