Offsetting financial assets and financial liabilities : comments to be received by 28 April 2011

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書誌事項

タイトル
"Offsetting financial assets and financial liabilities : comments to be received by 28 April 2011"
出版者
  • International Accounting Standards Board
出版年月
  • c2011
書籍サイズ
21 cm

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注記

"January 2011" -- Cover

"IFRS" -- Cover

"If confirmed, the requirements would be included in existing requirements on the presentation of and disclosures associated with instruments within the scope of IAS 39 (ie the proposed requirements would supersede the requirements on offsetting in IAS 32 and amend the disclosure requirements in IFRS 7 Financial instruments: disclosures)" -- p. 7

Issued also by the US-based Financial Accounting Standards Board under title: Proposed accounting standards update: offsetting assets and liabilities

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