Accounting Standards Board - Guidance on the 'Carved Out' IAS 39

Following the “carve outs” in the version of IAS 39 ‘Financial Instruments: Recognition and Measurement’ adopted by the European Commission (EC) in November, the ASB has issued guidance for entities in the UK and the Republic of Ireland preparing their financial statements in accordance with EU-adopted IFRSs.

See Press Notices and full Note, in pdf format.