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IAS 39

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Related on Lably

Through Liability (accounting)

It was adopted by the European Union in 2004.

In 2005, the EU also introduced the fair value and hedging provision of the amended version of IAS 39.

The EU version was changed at the end of 2008 in response to the financial crisis of 2008. The comparative accounting measures in the United States are FAS 133 and FAS 157. The Financial Accounting Standards Board (FASB) released a 'FASB Staff Position' statement in October, 2008, in response to the financial crisis.

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