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Amendments to FRS 26 (IAS 39) financial instruments: recognition and measurement, exposures qualifying for hedge accounting

By: Language: English Series: ASB Financial Reporting Standard ; 2007Publication details: London ASB 2007Description: 24p. 21cmISBN:
  • 9781841409900
Subject(s): LOC classification:
  • 657.3 $2 18
Summary: 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.
Holdings
Item type Current library Call number Copy number Status Barcode
Book London Boxed set BOXED SET (Browse shelf(Opens below)) 1 Available 141511-1001

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.