Derivatives and other financial instruments: Discolsures - FRS 13
FRS 13 - in force for year ends after 22 March 1999
This applies only to companies with traded shares, and to banks and similar institutions. In view of perceived difficulties in agreeing a valuation model for complex financial instruments, the ASB's first standard in this area introduces only disclosure requirements.
This website is intended for general guidance only. No responsibility for loss occasioned to any person acting as a result of any material in this publication can be accepted.
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