Replacement of IAS 39 Financial Instruments: Recognition and Measurement
Lead / Co-Lead
Working Group members
China, Hong Kong, India, Japan, Korea, Malaysia, Singapore, Thailand, Uzbekistan
The AOSSG Working Group on Financial Instruments aims to:
- monitor the ongoing work of the IASB in replacing IAS 39 and identify issues for consideration by AOSSG members;
- facilitate the AOSSG's contribution (including ideas and recommendations) to the IASB's Exposure drafts and other consultation on financial instruments ; and
- facilitate drawing issues of interest to AOSSG members to the attention of the IASB, including conceptual and practical issues
In order to meet these aims the Working Group researches and prepares issues papers and presents them to the AOSSG, and establishes contacts among relevant constituents and with the IASB.
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Submissions to IASB
Papers (Members Only)
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