| 000 | 01289cam a2200253 4500 | ||
|---|---|---|---|
| 001 | L133285 | ||
| 008 | 060308n2006 000 0 eng u | ||
| 020 | _a1841408018 | ||
| 035 | _a(Sirsi) u133285 | ||
| 041 | 0 | _aeng | |
| 050 | 0 | 4 | _a657.3 $2 18 |
| 110 | 2 |
_aAccounting Standards Board _93454 |
|
| 245 | 0 | 0 |
_aAmendment to FRS 26 (IAS39) _bfinancial instruments _bmeasurement recognition and derecognition |
| 260 |
_aLondon _bASB _c2006 |
||
| 300 |
_a69p. _c21cm. |
||
| 350 | _a5 | ||
| 490 | 0 |
_aASB Financial Reporting Standard _v2006 |
|
| 520 | _aThis 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. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aCOMPANIES ACT 1985 |
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING | ||
| 942 | _n0 | ||
| 999 |
_c105376 _d105376 |
||