Financial Instruments Under IFRS



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	January 2004

"International Financial Reporting Standards (IFRS) are in a period of tremendous change. Accounting for financial instruments is no exception.

'Financial instruments under IFRS', written by PwCs' specialists, provides a broad overview of the requirements of

	Revised IAS 32 Financial Instruments: Disclosure and Presentation
	Revised IAS 39, Financial Instruments: Recognition and Measurement,

issued December 2003.

These revisions represent the completion of a significant stage in the IASB's programme to put in place a stable platform for entities adopting IFRS in 2005."

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