Amendment to FRS 3 reporting financial performance
Amendment to FRS 3 reporting financial performance
- London ASB 2007
- 11p. 21cm.
Amendment to a Financial Reporting Standard (FRS 3) clarifies its application to entities within the scope of FRS 26 (IAS 39) Financial Instruments: Recognition and Measurement. The changes made are based on proposals previously published (L137409). They reflect the exemption from certain paragraphs of FRS3 for entities applying FRS 26 and FRS 23 (IAS 21) The Effects of Changes in Foreign Exchange Rates. Effective for accounting periods beginning on or after 1 January 2007. Early adoption is permitted.
9781841409597
United Kingdom--
657.3 $2 18
Amendment to a Financial Reporting Standard (FRS 3) clarifies its application to entities within the scope of FRS 26 (IAS 39) Financial Instruments: Recognition and Measurement. The changes made are based on proposals previously published (L137409). They reflect the exemption from certain paragraphs of FRS3 for entities applying FRS 26 and FRS 23 (IAS 21) The Effects of Changes in Foreign Exchange Rates. Effective for accounting periods beginning on or after 1 January 2007. Early adoption is permitted.
9781841409597
United Kingdom--
657.3 $2 18