Exposure draft of proposed amendments to IAS 39 financial instruments : recognition and measurement ; fair value hedge accounting for a portfolio hedge of interest rate risk
[publ. by the International Accounting Standards Board (IASB)]
| Year of publication: |
2003
|
|---|---|
| Institutions: | International Accounting Standards Board (contributor) |
| Publisher: |
London : IASCF Publ. Dep. |
| Subject: | IFRS | Hedging | Zinsrisiko | Interest rate risk | Fair-Value-Bilanzierung | Fair value accounting | Portfolio-Management | Portfolio selection | Derivat | Derivative | Rechnungswesen | Accounting | International Accounting Standard 39 | Rechnungslegung | Derivat <Wertpapier> | Zinsänderungsrisiko |
| Extent: | 41 S |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | Comments to be received by 14 November 2003 |
| ISBN: | 1-904230-31-8 |
| Classification: | Betriebliches Rechnungswesen |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001787121