Posts Tagged ‘Bob Mortiz’

On the Convergence Road Again: Will IAS 39 Wait for FAS 133?

The IASB was proceeding at an aggressive pace to overhaul IAS 39 and had announced its first two phases of the simplification project addressing classification and measurement and impairment methodology, but it fell behind with Phase III, which was going to tackle the simplification of hedge accounting.   With the overhaul originally planned for Q3, then…

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