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Tag Archives: IAS 39

IASB’s Staff draft of a forthcoming IFRS on fair value measurement

IASB’s Staff draft of a forthcoming IFRS on fair value measurement

The IASB has posted to its website a staff draft of a forthcoming IFRS on fair value measurement that reflects the tentative decisions made to date by the IASB and… Read more »

IFRS 9: Financial Instruments (the IAS 39 replacement)

IFRS 9: Financial Instruments (the IAS 39 replacement)

One of the most complex accounting standards in the IFRS accounting literature that is complex and often difficult to apply is IAS 39. In spring of 2009, the G-20 leaders,… Read more »

Practical Implementation Issues of IFRS adoption in Thailand

Practical Implementation Issues of IFRS adoption in Thailand

In the speech made by Mr. Thirachai Phuvanatnaranubala, Secretary-General, Securities & Exchange Commission, Thailand at the UNCTAD Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) on 21 November… Read more »