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Essay

IAS 39

Essay specific features

 

Issue:

Business

 

Written by:

Gretta W

 

Date added:

December 19, 2012

 

Level:

University

 

Grade:

A

 

No of pages / words:

4 / 936

 

Was viewed:

6952 times

 

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Essay content:

This also applies to certain derivative-like features - including some prepayment options or settlement options - that are incorporated into a non-derivative contract, which must be separated from the main contract and accounted for as a derivative. IAS 39 allows any other financial asset or liability, when initially recognised, to be designated as being at ?fair value through profit or loss'...
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This also applies to certain derivative-like features - including some prepayment options or settlement options - that are incorporated into a non-derivative contract, which must be separated from the main contract and accounted for as a derivative. IAS 39 allows any other financial asset or liability, when initially recognised, to be designated as being at ?fair value through profit or loss'...
displayed 300 characters

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