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IASB's fair value proposal open for comment.(Industry and Institute News)

Publication: Valuation Insights & Perspectives
Publication Date: 22-JUN-02
Format: Online
Delivery: Immediate Online Access

Article Excerpt
An exposure draft was issued on July 31 by the International Accounting Standards Board on how companies could make the shift to use international financial reporting standards (IFRSs). The document, First-Time Application of International Financial Reporting Standards, proposes conditions...

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...for restating financial statements and the disclosures that should be...

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