Fair value option for financial liabilities : comments to be received by 16 July 2010 : comments to be received by 16 July 2010
著者
書誌事項
Fair value option for financial liabilities : comments to be received by 16 July 2010 : comments to be received by 16 July 2010
(Exposure draft, ED/2010/4)
International Accounting Standards Board, c2010
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注記
"May 2010" -- Cover
"Any finalised requirements [based on responses to this exposure draft] would be included in IFRS 9 [Financial instruments]" -- p. 6