Financial instruments : expected credit losses : comments to be received by 5 July 2013
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書誌事項
Financial instruments : expected credit losses : comments to be received by 5 July 2013
（Exposure draft, ED/2013/3）
International Accounting Standards Board, c2013
大学図書館所蔵 全2件
注記
"March 2013" -- Cover
"IFRS" -- Cover
"This exposure draft is part of the IASB's project to replace IAS 39 Financial instruments: recognition and measurement. Ultimately, the new requirements for impairment accounting will be added as a chapter to IFRS 9 Financial instruments" -- p. 4