書誌事項

Exposure draft

(Financial instruments : amortised cost and impairment : comments to be received by 30 June 2010)

International Accounting Standards Board, c2009

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注記

"ED/2009/12"

"November 2009" -- Cover

"Reasons for publishing the Exposure draft: 1N1. IAS 39 Financial instruments, recognition and measurement, sets out the requirements for recognising and measuring financial assets, financial liabilities ... The International Accounting Standards Board inherited IAS 39 from its predecessor body, the International Accounting Standards Committee." -- p. 4

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