RELEVANT ACCOUNTING STANDARDS
Table 5.1 gives the relevant accounting standards relevant for this topic.
US GAAP Topics | IFRS |
220—Comprehensive Income | IFRS 7—Financial Instruments: Disclosure |
320—Investments—Debt and Equity Securities | IFRS 9—Financial Instruments |
820—Fair Value Measurements and Disclosures | IAS 21—The Effects of Changes in Foreign Exchange Rates |
825—Financial Instruments | IAS 32—Financial Instruments: Presentation |
830—Foreign currency Matters | IAS 36—Impairment of Assets |
946—Financial Services—Investment Companies | IAS 39—Financial Instruments: Recognition and Measurement |
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