IAS 39 Financial Instruments: Recognition and Measurement (1998) The disclosure and presentation portion of E48 was adopted as IAS 32ĭiscussion Paper Accounting for Financial Assets and Financial Liabilities issuedĮxposure Draft E62 Financial Instruments: Recognition and Measurement issued Operative for financial statements covering periods beginning on or after 1 January 1987Į40 was modified and re-exposed as Exposure Draft E48 Financial Instruments IAS 39 - Financial Instruments: Recognition and MeasurementĮxposure Draft E26 Accounting for Investments.IAS 37 - Provisions, Contingent Liabilities and Contingent Assets.IAS 35 - Discontinuing Operations (Superseded).IAS 32 - Financial Instruments: Presentation.IAS 30 - Disclosures in the Financial Statements of Banks and Similar Financial Institutions.IAS 29 - Financial Reporting in Hyperinflationary Economies.IAS 28 - Investments in Associates (2003).IAS 28 - Investments in Associates and Joint Ventures (2011).IAS 27 - Consolidated and Separate Financial Statements (2008).IAS 27 - Separate Financial Statements (2011).IAS 26 - Accounting and Reporting by Retirement Benefit Plans.IAS 22 - Business Combinations (Superseded).

IAS 21 - The Effects of Changes in Foreign Exchange Rates.IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance.IAS 19 - Employee Benefits (1998) (superseded).IAS 15 - Information Reflecting the Effects of Changing Prices (Withdrawn).IAS 14 - Segment Reporting (Superseded).IAS 10 - Events After the Reporting Period.IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors.IAS 1 - Presentation of Financial Statements.

Hedging definition finance