Amendment to FRS 26 (IAS39) financial instruments measurement recognition and derecognition
Amendment to FRS 26 (IAS39) financial instruments measurement recognition and derecognition
- London ASB 2006
- 69p. 21cm.
- ASB Financial Reporting Standard 2006 .
This amendment to FRS 26 has the effect of implementing the sections of IAS 39 relating to recognition and derecognition, and to make consequential amendments to FRS 5 'Reporting the Substance of Transactions' to exclude from the scope of the derocgnition requirements of that standard transactions falling within the scope of the new requirements included in FRS 26. Relates to listed entities and other entities that adopt a policy for financial instruments that complies with the fair value accounting rules in the Companies Act 1985.
1841408018
COMPANIES ACT 1985
United Kingdom--
657.3 $2 18
This amendment to FRS 26 has the effect of implementing the sections of IAS 39 relating to recognition and derecognition, and to make consequential amendments to FRS 5 'Reporting the Substance of Transactions' to exclude from the scope of the derocgnition requirements of that standard transactions falling within the scope of the new requirements included in FRS 26. Relates to listed entities and other entities that adopt a policy for financial instruments that complies with the fair value accounting rules in the Companies Act 1985.
1841408018
COMPANIES ACT 1985
United Kingdom--
657.3 $2 18