Global

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  • Service: Audit
  • Type: Business and industry issue
  • Date: 2/10/2011

New on the Horizon: Offsetting financial assets and financial liabilities 

This edition of New on the Horizon discusses the proposals outlined in the IASB’s exposure draft on offsetting financial assets and financial liabilities.
The changes may have a significant impact for some IFRS preparers, particularly financial institutions. They would introduce a major change to current US GAAP requirements. This publication explains the proposals and their possible implications for businesses.
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