TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 39

This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 39 Financial Instruments: Recognition and Measurement was issued by the International Accounting Standards Committee (IASC) in March 1999. In November 2000 IASC issued five limited revisions to IAS 39. In March 2000 IASC approved an approach to publishing implementation guidance on IAS 39 in the form of Questions and Answers. Subsequently the IAS 39 Implementation Guidance Committee (IGC), which was established by IASC for that purpose, published a series of Questions and Answers on IAS 39. The guidance was not considered by IASC and did not. | IAS 39 International Accounting Standard 39 Financial Instruments Recognition and Measurement This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 39 Financial Instruments Recognition and Measurement was issued by the International Accounting Standards Committee IASC in March 1999. In November 2000 IASC issued five limited revisions to IAS 39. In March 2000 IASC approved an approach to publishing implementation guidance on IAS 39 in the form of Questions and Answers. Subsequently the IAS 39 Implementation Guidance Committee IGC which was established by IASC for that purpose published a series of Questions and Answers on IAS 39. The guidance was not considered by IASC and did not necessarily represent its views. In April 2001 the International Accounting Standards Board IASB resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In June 2003 the IASB made a limited amendment to IAS 39 when it issued IFRS 1 First-time Adoption of International Financial Reporting Standards. In December 2003 the IASB issued a revised IAS 39 accompanied by Implementation Guidance replacing that published by the former IGC. Since 2003 the IASB has issued the following amendments to IAS 39 Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk issued March 2004 Transition and Initial Recognition of Financial Assets and Financial Liabilities issued December 2004 Cash Flow Hedge Accounting of Forecast Intragroup Transactions issued April 2005 The Fair Value Option issued June 2005 Financial Guarantee Contracts issued August 2005 . IAS 39 and its accompanying documents have also been amended by the following IFRSs IFRS 2 Share-based Payment issued February 2004 IFRS 3 Business Combinations issued March 2004 IFRS 4 Insurance Contracts issued March 2004 IFRIC 5 Rights to Interests arising from Decommissioning Restoration and Environmental

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