Chuẩn mực kế toán quốc tế IAS 39

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Chuẩn mực kế toán quốc tế IAS 39

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This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 39 Financial Instruments: Recognition and Measurement was issued by the International Accounting Standards Committee (IASC) in March 1999. In November 2000 IASC issued five limited revisions to IAS 39. In March 2000 IASC approved an approach to publishing implementation guidance on IAS 39 in the form of Questions and Answers. Subsequently the IAS 39 Implementation Guidance Committee (IGC), which was established by IASC for that purpose, published a series of Questions and Answers on IAS 39. The guidance was not considered by IASC and did not...

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