Exposure Drafts and Consultation Papers



International Public Sector Accounting Standards Board

Financial Instruments: Recognition and Measurement

Proposed International Public Sector Accounting Standard

Comments due by: Jul. 31, 2009

The objective of this Exposure Draft is to propose requirements for the recognition and measurement of financial assets, financial liabilities and some contracts to buy or sell non-financial items.   Date Released: Apr. 23, 2009

Pages: 250 Pages.


Download as a Acrobat PDF file. Download as a Acrobat PDF file.

File name: ED_38_Combined_clean.pdf
Download as a Acrobat PDF file. Download as a Acrobat PDF file.

File name: ED_38_Combined_markup.pdf

Copyright © 2010 International Federation of Accountants. All rights reserved.
Any person accessing this site agrees to the Terms of Use.

IFAC | 545 Fifth Avenue, 14th Floor | New York, NY 10017 | V: +1 (212) 286-9344 | F: +1 (212) 286-9570