IAS Plus newsletter — Special Global Edition — Revised Standards on Financial Instruments

Published on: 09 Feb 2004

In December 2003, the IASB issued revised versions of IAS 32 Financial
Instruments: Disclosure and Presentation and IAS 39 Financial Instruments:
Recognition and Measurement. Both standards are effective for annual
periods beginning on or after 1 January 2005, and both supersede the
previous versions of the two standards. Earlier application of the revised
standards together, but not individually, is permitted.


Related Topics

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.