A need for preparation

IAS 39

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International Accounting Standard 39 (IAS 39) is arguably the most complex accounting standard ever issued by the International Accounting Standards Board (IASB). The fact that its users had raised more than 200 questions by the end of 2001, leading to the publication of the IAS 39 Implementation Guidance Questions and Answers by the IAS 39 Implementation Guidance Committee, gives a good indication of its complexity.

The standard became effective from January 1, 2001 for entities employ

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