000			01832cam a2200241 4500
001			##L132098
008			051213n2005 000 0 eng u
020			_a1841407313
035			_a(Sirsi) u132098
041	0		_aeng
050	0	4	_a657.3 $2 18
110	2		_aAccounting Standards Board _93454
245	0	0	_aAmendment to FRS 26 (IAS 39) "Financial instruments : measurement" _bvarious amendments
260			_aLondon _bASB _c2005
300			_a105p. _c21cm.
350			_a8
490		0	_aASB Financial Reporting Standard _v26
490		0	_aInternational Accounting Standards Board International Financial Reporting Standard _v39
520			_aReproduces the four separate amendments issued by the IASB to IAS 39 between December 2004 and August 2005. This includes the IASB's amendment to the implementation guidance and the basis for conclusions, amended as necessary to form part of the UK standard. The document is divided into five parts. Parts I-V sets out amendments to FRS 26 relating to transition and initial recognition of financial assets and financial liabilities; cash flow hedge accounting of forecast intragroup transactions; the fair value option; and financial guarantee contracts and credit insurance. Part V deals with amendments relating to IFRIC Interpretation 5 'Rights to interests arising from "Decommissioning restoration and environmental rehabilitation funds"; corrections to the amendments to FRS12 "Provisions contingent liabilities and contingent assets" made by FRS 26; and the deferral of 1 January 2006 as being the effective date of FRS for certain entities in the Republic of Ireland.
690			_aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING
856	4	8	_uhttps://www.frc.org.uk _zView the item free of charge at www.frc.org.uk...
942			_n0
999			_c105020 _d105020