Discuss why the standard-setters first set rules on presentation and disclosure of financial instruments before tackling recognition

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Discuss why the standard-setters first set rules on presentation and disclosure of financial instruments before tackling recognition and measurement. Do you think the earlier creation of IAS 32 assisted in the development of IAS 39?

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Applying International Financial Reporting Standards

ISBN: 978-0730302124

3rd edition

Authors: Keith Alfredson, Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford Victoria Wise

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Question Posted: Apr 30, 2016 12:59 PM

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Discuss why the standard-setters first set rules on presentation and disclosure of financial instruments before tackling recognition

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Applying International Financial Reporting Standards

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