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IBFed’s Conceptual Paper for Accounting for Financial Instruments - 08/04/08

8 Apr 2008

IBFed has responded to the International Accounting Standards Board (IASB) discussion paper on reducing complexity in financial statements.  In responding, IBFed included a conceptual paper on the extent to which the fair value measurement meets the needs of the user community and the objectives of financial reporting.  The conceptual paper represents an initial response on the relative merits of fair value and mixed measurement when used as the primary measurement basis for the published financial statements such as annual reports.

Here is the IBFed press release and here is the conceptual paper on Accounting for financial instruments.

 
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