1. International Accounting Standards
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2017
Date-stamp loading
  1. IAS 39: Financial Instruments: Recognition and Measurement
  2. Approval by the Board of Transition and Initial Recognition of Financial Assets and Financial Liabilities (Amendments to IAS 39) issued in December 2004
Previous Next
Version date: 10 February 2017 - onwards
    Version 1 of 1    

Approval by the Board of Transition and Initial Recognition of Financial Assets and Financial Liabilities (Amendments to IAS 39) issued in December 2004

IAS 39: Financial Instruments: Recognition and Measurement (version for insurers utilising the exemption effected by Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4))

Transition and Initial Recognition of Financial Assets and Financial Liabilities (Amendments to IAS 39) was approved for issue by the fourteen members of the International Accounting Standards Board.

Sir David Tweedie                 Chairman

Thomas E Jones                   Vice-Chairman

Mary E Barth

Hans-Georg Bruns

Anthony T Cope

Jan Engström

Robert P Garnett

Gilbert Gélard

James J Leisenring

Warren J McGregor

Patricia L O’Malley

John T Smith

Geoffrey Whittington

Tatsumi Yamada 

Comparing proposed amendment...
Previous Next