The International Accounting Standards Board said that the Financial Accounting Standards Board s recently issued guidance on fair value measurement is consistent with its existing guidance, but it ...
Given the movement toward acceptance of IFRS in the U.S., a discussion about other-than-temporary impairment on securities would not be complete without a discussion of the IFRS requirements. IFRS ...
The International Accounting Standards Board (IASB) today issued an amendment to the hedge accounting provisions of IAS 39 Financial Instruments: Recognition and Measurement. The IASB developed this ...
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