| 000 | 01213cam a22002295a 4500 | ||
|---|---|---|---|
| 001 | L141511 | ||
| 008 | 071128s2007 xxk f 000 0 eng d | ||
| 020 | _a9781841409900 | ||
| 035 | _a(Sirsi) u141511 | ||
| 041 | 0 | _aeng | |
| 050 | 0 | 4 | _a657.3 $2 18 |
| 110 | 2 |
_aAccounting Standards Board _93454 |
|
| 245 | 0 | 0 |
_aAmendments to FRS 26 (IAS 39) _bfinancial instruments: recognition and measurement, exposures qualifying for hedge accounting |
| 260 |
_aLondon _bASB _c2007 |
||
| 300 |
_a24p. _c21cm. |
||
| 490 | 0 |
_aASB Financial Reporting Standard _v2007 |
|
| 520 | _aPresents 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. | ||
| 521 | 2 | _aAdvanced | |
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING | ||
| 942 | _n0 | ||
| 999 |
_c107690 _d107690 |
||