EFRAG recommends adoption of amendments to IAS 39 Financial Instruments

20 June 2005

The European Financial Reporting Advisory Group (EFRAG) has finalised its process regarding the endorsement of Amendments to IAS 39 Financial Instruments: Recognition and Measurement The Fair Value Option. EFRAG supports the amendments and recommends to adopt the amendments to IAS 39. This recommendation reconfirms the positive endorsement advice as it was expressed in the draft letter that EFRAG sent to the Commission 17 May 2005.

Final paper
Received comments

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