Amendments to FRS 26 (IAS 39) financial instruments: recognition and measurement, exposures qualifying for hedge accounting
Amendments to FRS 26 (IAS 39) financial instruments: recognition and measurement, exposures qualifying for hedge accounting
- London ASB 2007
- 24p. 21cm.
- ASB Financial Reporting Standard 2007 .
Presents proposed amendments to Financial Reporting Standard 26 (IAS 39) on the recognition and measurement of financial instruments. Specifies the risks which qualify for designation as hedged risks when a body hedges its exposure to financial instruments. Deals with the interest rate risk, foreign currency rate risk, credit risk, prepayment risk and risks associated with contractual cashflows. The changes are intended to be of benefit to users of financial statements.
Advanced
9781841409900
United Kingdom--
657.3 $2 18
Presents proposed amendments to Financial Reporting Standard 26 (IAS 39) on the recognition and measurement of financial instruments. Specifies the risks which qualify for designation as hedged risks when a body hedges its exposure to financial instruments. Deals with the interest rate risk, foreign currency rate risk, credit risk, prepayment risk and risks associated with contractual cashflows. The changes are intended to be of benefit to users of financial statements.
Advanced
9781841409900
United Kingdom--
657.3 $2 18