Amendment to International accounting standard IAS 39, Financial instruments, recognition and measurement : fair value hedge accounting for a portfolio hedge of interest rate risk /

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Bibliographic Details
Corporate Author: International Accounting Standards Board
Format: Book
Language:English
Published: London, U.K. : IASCF Publications Department, 2004.
Subjects:

MARC

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245 1 0 |a Amendment to International accounting standard IAS 39, Financial instruments, recognition and measurement :  |b fair value hedge accounting for a portfolio hedge of interest rate risk /  |c International Accounting Standards Board. 
246 3 0 |a Fair value hedge accounting for a portfolio hedge of interest rate risk 
264 1 |a London, U.K. :  |b IASCF Publications Department,  |c 2004. 
300 |a 63 pages :  |b illustrations ;  |c 21 cm 
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500 |a Cover title. 
500 |a "March 2004." 
500 |a "These amendments finalise proposals that were contained in an Exposure draft of proposed amendments to IAS 39 ... published in August 2003"--P. 4. 
650 0 |a Financial instruments  |x Accounting  |x Standards. 
650 0 |a Hedging (Finance)  |x Accounting  |x Standards. 
650 0 |a Fair value  |x Accounting  |x Standards. 
650 0 |a Interest rate risk  |x Accounting  |x Standards. 
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650 7 |a Hedging (Finance)  |x Accounting.  |2 fast  |0 (OCoLC)fst00954459 
650 7 |a Hedging (Finance)  |2 fast  |0 (OCoLC)fst00954458 
650 7 |a Fair value  |x Accounting.  |2 fast  |0 (OCoLC)fst00919864 
650 7 |a Fair value.  |2 fast  |0 (OCoLC)fst00919863 
650 7 |a Interest rate risk.  |2 fast  |0 (OCoLC)fst00976170 
650 7 |a Accounting  |x Standards.  |2 fast  |0 (OCoLC)fst00795458 
730 0 |a International accounting standard IAS 39, Financial instruments, recognition and measurement. 
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