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BCBS issues guidance on the use of the fair value option for financial instruments

Source: Operational Risk & Regulation | 15 Jun 2006

Categories: Accounting, Banking

Topics: International Accounting Standards (IAS) 39

The guidance refers specifically to International Accountancy Standard (IAS) 39, “Financial instruments: recognition and measurement”, though the BCBS...

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BCBS issues guidance on the use of the fair value option for financial instruments

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