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The International Accounting Standards Board (IASB) issues an exposure draft, Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk, of proposed amendments to International Accounting Standard (IAS) 39, Financial Instruments: Recognition and Measurement.


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See International Accounting Standards Board (IASB).
) issues an exposure draft, Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk, of proposed amendments to International Accounting Standard (IAS See iPlanet Application Server.

1. (computer) IAS - The first modern computer. It had main registers, processing circuits, information paths within the central processing unit, and used Von Neumann's fetch-execute cycle.
) 39, Financial Instruments: Recognition and Measurement. The proposals (www.iasb.org.uk) would make it easier for entities to use fair value hedge accounting for a portfolio hedge of interest rate risk, also known as a "macro hedge." Comments are due November 14.
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Title Annotation:International
Publication:Journal of Accountancy
Date:Nov 1, 2003
Words:73
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