IASB published comment letters on IAS 39

22 October 2004

The international Accounting Standards Borard (IASB) published the responses on the three Exposure Drafts of Proposed Amendments to IAS 39 on Cash Flow Hedge Accounting of Forecast Intragroup Transactions, Financial Guarantee Contracts and Credit Insurance, and Transition and Initial Recognition of Financial Assets and Financial Liabilities.

Comment letters can be downloaded on the following pages:
For responses to “Cash Flow Hedge Accounting of Forecast Intragroup Transactions”, click here
For responses to “Financial Guarantee Contracts and Credit Insurance”, click here
For responses to “Transition and Initial Recognition of Financial Assets and Financial Liabilities”, click here

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