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.