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IAS 32/IAS 39 – Amendments 2004-2006

IAS Plus Newsletters



Important: The revised IAS 39 was issued by the IASB in December 2003. Several additional modifications have been considered by the Board in 2004. The information on this page reflects the Board's discussions of these further revisions to IAS 39. A summary of the final IAS 39 as adopted in December 2003 and subsequent amendments can be found Here.

Project Summary

Further Revisions to IAS 39 Considered by the Board in 2004

This page addresses the following components of the IASB project to amend IAS 39 that have arisen after the December 2003 revisions to IAS 39 were published:



Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.