Reducing Complexity in reporting financial instruments - IASB Discussion Paper

The International Accounting Standards Board has started the formal process of considering ways to reduce complexity in IAS 39. Its discussion paper sets out thoughts on the way financial instruments are measured and some ideas for simplifying hedge accounting.

The press release on the IASB paper is available at http://www.iasb.org/News/Press+Releases/IASB+publishes+a+discussion+pape...