(3)On 1 March 2006, IFRIC published IFRIC Interpretation 9 Reassessment of Embedded Derivatives . IFRIC 9 clarifies certain aspects of the treatment of embedded derivatives under IAS 39 Financial Instruments: Recognition and Measurement .
Official text · the act as publishedFrom the act as published (consolidated texts do not carry recitals or the preamble).Open full page ↗