The International Accounting Standards Committee has published three exposure drafts proposing limited amendments to its existing rules.
The changes will affect IAS 39, IAS 19 and IAS 12 relating to the reporting of financial instruments, pension plan assets and income tax consequences of dividends respectively.
Comments on the three exposure drafts are requested by 10 September 2000.
The drafts are available on IASC’s website: www.iasc.org.uk
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