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Is that fair?(International Accounting Standards Committee's proposed new standard on financial instruments)
The IASC's new exposure draft on financial instruments marks a progressive move away from historical cost reporting
In September 1998, CMA Canada issued a response to the International Accounting Standards Committee's (IASC) recent exposure draft called Financial Instruments: Recognition and Measurement (referred to as ED-E62). It is the latest standard to be proposed in an on-going project, undertaken jointly by the IASC and the Canadian Institute of Chartered Accountants (CICA), to develop a comprehensive standard on the recognition, measurement, and disclosure of financial instruments.
The first phase of the project was completed in March 1995 when ...
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