New on the Horizon: Fair value option for financial liabilities

New on the Horizon: Fair value option for financi...

This edition of New on the Horizon considers the proposed requirements of ED/2010/4 Fair Value Option for Financial Liabilities.   The text of this publication is referenced to the ED and to selected other current IFRSs in issue at 11 May 2010. References in the left-hand margin identify the relevant paragraphs.

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