International Accounting Standards 39 and 32 IAS 39 IAS 32 are the pioneer standards issued by the International Accounting Standard Board. IAS 39 is a standard to establish principles for recognising, measuring, and disclosing information about financial instruments in the financial statements of business enterprises. IAS 32 requires securities services companies to record derivatives transactions at gross even those with the same counterparty and under a master netting agreement.
Asia's IAS implementation Where are we
In the Asia-Pacific region Singapore and Australia have,...
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