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Financial Instruments: Recognition and Measurement
Prescribes principles for hedge accounting.
Date of issue: Sep 2014
Date compiled to: 31 Dec 2022
External Resource
Date compiled to: 31 Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)
Date compiled to: 29 Feb 2020 (excludes PBE IFRS 9, PBE FRS 48, PBE IPSAS 40 and PBE IPSAS 41)
Last Updated: 02 April 2022