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Thursday 31 July 2014

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Derecognition

IASB meeting summaries


 IASB January 2010


 

 

The Board discussed the requirements in IAS 32 Financial Instruments: Presentation for offsetting a financial asset and a financial liability. The Board did not make any decisions at this meeting. The Board will continue discussions on the issue at future meetings.

Date: 1/20/2010