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发布于：2012-02-15 16:05
International Financial Reporting Standards (including International Accounting Standards and SIC and IFRIC Interpretations), Exposure Drafts, and other IASB publications are copyright of the International Accounting Standards Committee Foundation (IASCF). The approved text of International Financial Reporting Standards and other IASB publications is that published by the IASB in the English language and copies may be obtained from the IASCF. Please address publications and copyright matters to:
IASCF Publications Department, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749 Email: publications@iasb.org Web: www.iasb.org All rights reserved. No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the International Accounting Standards Committee Foundation. The IASB logo/"Hexagon Device", "IAS", "IASB", "IASCF", "IASC", "IFRIC", "IFRS", "International Accounting Standards" and "International Financial Reporting Standards" are Trade Marks of the International Accounting Standards Committee Foundation. EU Accounting Regulatory Committee Contents IAS 39 State of play - Proposal for a Draft Commission Regulation [6 September 2004] IAS 39 State of play - Proposal for a Draft Commission Regulation - annotated version [6 September 2004] Explanatory Memorandum of the Commission Services on the Proposal for a Regulation Adopting IAS 39 [24 September 2004] ARC Meeting On 1 October Working Document On IAS 39 [27 September 2004] Commission Regulation (EC) No .../.. amending Regulation (EC) No 1725/2003 on the adoption of certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards the insertion of IAS 39 [24 September 2004] IAS 39: Table of Concordance This table shows how the contents of the superseded version of IAS 39 and the current version of IAS 39 correspond. Paragraphs are treated as corresponding if they broadly address the same matter even though the guidance may differ. The table also shows how the disclosure requirements formerly included in IAS 39 have been incorporated into the current version of IAS 32. Except where indicated, all references are to IAS 39. Superseded paragraph Current paragraph Superseded paragraph Current paragraph Objective 1 21 9 1 2 22 10 2 AG1 23 11 3 AG2 24 AG30 4 AG3 25 AG33 5 AG4 26 12 6 5 27 14 7 6 28 AG34 8 9, IAS 32.11 29 AG35 9 IAS 32.14 30 38, AG53 10 9 31 AG54 11 IAS 32.11(d), IAS 32.21 32 AG55 33 AG56 12 IAS 32.11, IAS 32.21 34 D.2.1* 35-56 15-37, AG36-AG52 13 AG9 14 6, 7 57 39 15 AG11 58 AG57 16 AG12 59 AG59 17 AG13 60 AG61 18 AG15 61 40 19 None 62 AG62 20 None 63 41 Superseded paragraph Current paragraph Superseded paragraph Current paragraph 64 AG63 97 AG74-AG76 65 None 98 AG69 66 43 99 AG71, AG72 67 AG64 100 AG74, AG79 68 45 101 AG72, AG74 69 46 102 AG81 70 None 103 55 71 None 104 None 72 AG66 105 None 73 46 106 57 74 AG79, AG84 107 50 75 AG68 108 56 76 AG6-AG8 109 58 77 AG67 110 59, 61 78 AG83 111 63, AG84 (part) 79 AG16 112 64 80 AG17 113 AG84 81 AG18 114 65 82 AG19 115 66 83 9 116 AG93 84 AG20 117 67 85 AG21 118 68 86 AG22 119 69, 70 87 AG23 120 None 88 AG24 121 71 89 AG25 122 72 90 51 123 AG97 91 53 124 AG94 92 54 125 AG95 93 47 126 AG96 94 AG83 127 78, 79 95 AG80, AG81 128 81 96 None 129 82 Superseded paragraph Current paragraph Superseded paragraph Current paragraph 130 AG100 157 92 131 76 158 95 132 83 159 96 133 84, AG101 160 97, 98 134 73 161 97 135 AG98 162 100 136 85 163 101 137 86 164 102 138 AG102 165 None 139 AG103 166 None 140 AG104 167 IAS 32.61, IAS32.92 141 None 142 88 168 IAS 32.93 143 AG111 169 IAS 32.56 IAS 32.58 IAS 32.59 144 74 145 75 146 AG105 170(a) IAS 32.94(h)(ii) 147 AG107, AG108 170(b) IAS 32.90 148 AG109 170(c) IAS 32.94(h) 149 AG110 170(d) IAS 32.94(a) 150 AG99 170(e) IAS 32.94(g) 151 AG106-AG108 170(f) IAS 32.94(i) 152 AG111 170(g) IAS 32.94(b) 153 89 170(h) IAS 32.94(c) 154 None 171 104 155 90 172 105 156 91 * This paragraph of the Standard has been moved to the Implementation Guidance |
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