The ASB has also issued an exposure draft proposing existing samendments to its tandard FRS26 (IAS39), "Financial instruments: measurement".

The ASB has also issued an exposure draft proposing amendments to its existing standard FRS26 (IAS39), "Financial instruments: measurement". The proposed changes will: extend the scope of the standard to include all entities other than those applying the FRSSE; and implement the recognition and derecognition material in IAS39, "Financial instruments: recognition and measurement".

The deadline for comments on the exposure draft is July 21.

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