IASB issues revised standards

LONDON – The International Accounting Standards Board (IASB) published revised versions of financial instruments accounting standards IAS 32 and IAS 39 last Wednesday (December 17).

The key areas that were amended included: derecognition (when a particular financial instrument is accounted for as a sale, so the associated assets and liabilities can be removed from the balance sheet); loan impairment; and the classification of financial instruments as debt or equity.

The revised versions are part

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