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Amendment to FRS 3 reporting financial performance

By: Language: English Publication details: London ASB 2007Description: 11p. 21cmISBN:
  • 9781841409597
Subject(s): LOC classification:
  • 657.3 $2 18
Summary: 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.
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Item type Current library Call number Copy number Status Barcode
Reference material London Boxed set BOXED SET (Browse shelf(Opens below)) 1 Available 30074004

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.

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