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Saturday 25 October 2014

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IFRS 9: Financial Instruments

IASB Meeting Summaries and Observer Notes


 IASB October 2010


 

 

The IASB and FASB discussed factors that may be helpful in determining whether financial assets and liabilities should be presented net (either on the face of the financial statements or in the notes). This was an education session and no decisions were made. The boards will discuss possible offsetting approaches at future meetings.

Date: 10/21/2010