CFM16325 - Accounting for financial instruments: IAS 32 and IAS 39: disclosure,offsetting, transition and effective date

Contents

CFM16326Introduction
CFM16330Disclosures
CFM16335Offsetting
CFM16335aExamples of offsetting
CFM16335bWhen not to offset
CFM16340Meaning of master netting agreement
CFM16345Transition rules for first adoption of IFRS
CFM16345aTransition rules and hedging

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