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  1. IAS 39: Financial Instruments: Recognition and Measurement
  2. Approval by the Board of Financial Guarantee Contracts (Amendments to IAS 39 and IFRS 4) issued in August 2005
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Version date: 10 February 2017 - onwards
    Version 1 of 1    

Approval by the Board of Financial Guarantee Contracts (Amendments to IAS 39 and IFRS 4) issued in August 2005

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))

Financial Guarantee Contracts (Amendments to IAS 39 and IFRS 4 Insurance Contracts) 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...
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