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Author:Thompson, S.
Dasgupta, K.
Title:Amendments to IAS 39
Journal:Accountancy
2004 : 2004, VOL. 133:1330, p. 88-92
Index terms:Accounting standards
Financial reporting
Language:eng
Abstract:This article takes a look at the amendments that the International Accounting Standards Board (IASB) has proposed to the fair value option. It reviews recent standards, current proposals and current projects.
SCIMA record nr: 257848
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