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IAS 39 temporary carve-out (2005)

Please see the latest version of IAS 39 with highlighted carve-outpdf - as of 1 January 2008

In 2004 there were two carve-outs in IAS 39 (Commission Regulation (EC) No 2086/2004 of 19.11.2004pdf Choose translations of the previous link ) concerning:

  • The fair value option, and
  • Hedge accounting

Subsequently, the fair value option carve out was resolved through Commission Regulation (EC) No 1864/2005 of 15. 11.2005.

The accounting services of the Commission are working together with IASB and EBF to resolve the remaining hedge accounting carve-out.