Financial instruments : disclosure and presentation
著者
書誌事項
Financial instruments : disclosure and presentation
(International accounting standard, IAS 32)
International Accounting Standards Board, c2003
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注記
"This revised standard supersedes IAS 32 (revised 2000), financial instruments: disclosure and presentation and should be applied for annual periods beginning on or after 1 January 2005. Earlier application is permitted"
"December 2003" -- Cover