Amendment to FRS 26 (IAS 39) "Financial instruments : measurement" various amendments
Amendment to FRS 26 (IAS 39) "Financial instruments : measurement" various amendments
- London ASB 2005
- 105p. 21cm.
- ASB Financial Reporting Standard 26 International Accounting Standards Board International Financial Reporting Standard 39 .
Reproduces the four separate amendments issued by the IASB to IAS 39 between December 2004 and August 2005. This includes the IASB's amendment to the implementation guidance and the basis for conclusions, amended as necessary to form part of the UK standard. The document is divided into five parts. Parts I-V sets out amendments to FRS 26 relating to transition and initial recognition of financial assets and financial liabilities; cash flow hedge accounting of forecast intragroup transactions; the fair value option; and financial guarantee contracts and credit insurance. Part V deals with amendments relating to IFRIC Interpretation 5 'Rights to interests arising from "Decommissioning restoration and environmental rehabilitation funds"; corrections to the amendments to FRS12 "Provisions contingent liabilities and contingent assets" made by FRS 26; and the deferral of 1 January 2006 as being the effective date of FRS for certain entities in the Republic of Ireland.
1841407313
657.3 $2 18
Reproduces the four separate amendments issued by the IASB to IAS 39 between December 2004 and August 2005. This includes the IASB's amendment to the implementation guidance and the basis for conclusions, amended as necessary to form part of the UK standard. The document is divided into five parts. Parts I-V sets out amendments to FRS 26 relating to transition and initial recognition of financial assets and financial liabilities; cash flow hedge accounting of forecast intragroup transactions; the fair value option; and financial guarantee contracts and credit insurance. Part V deals with amendments relating to IFRIC Interpretation 5 'Rights to interests arising from "Decommissioning restoration and environmental rehabilitation funds"; corrections to the amendments to FRS12 "Provisions contingent liabilities and contingent assets" made by FRS 26; and the deferral of 1 January 2006 as being the effective date of FRS for certain entities in the Republic of Ireland.
1841407313
657.3 $2 18