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Amendment to FRS 26 (IAS39) financial instruments measurement recognition and derecognition

By: Language: English Series: ASB Financial Reporting Standard ; 2006Publication details: London ASB 2006Description: 69p. 21cmISBN:
  • 1841408018
Subject(s): LOC classification:
  • 657.3 $2 18
Summary: 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.
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Item type Current library Call number Copy number Status Barcode
Book London Books BOXED SET (Browse shelf(Opens below)) 1 Available 30072937

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.

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