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IFRS 9: Financial Instruments

IASB Meeting Summaries and Observer Notes


 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



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