Browsing by Subject "IAS 39"

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The legitimacy of International Financial Reporting Standards (IFRS) : an assessment of the due process of standard-setting

Amisi, Bright (2013-02-18)

International Financial Reporting Standards (IFRS) are required or permitted for use in over 100 countries across the world. IFRS are developed by the International Accounting Standards Board (IASB). The IASB, with no ...
Obstacles to determining the fair values of financial instruments in Mozambique

Munjanja, Innocent (2009-08-25)

The implementation of International Accounting Standard 32 Financial Instruments: Disclosure and Presentation (lAS 32), International Accounting Standard 39 Financial Instruments: Recognition and Measurement (lAS 39) and ...

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