Ias 39

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October 1984 Exposure Draft E26 Accounting for Investments
March 1986 IAS 25 Accounting for Investments
1 January 1987 Effective Date of IAS 25
September 1991 Exposure Draft E40 Financial Instruments
January 1994 E40 was modified and re-exposed as Exposure Draft E48 Financial Instruments
June 1995 The disclosureand presentation portion of E48 was adopted as IAS 32. Work on recognition and measurement continued
March 1997 Discussion Paper: Accounting for Financial Assets and Financial Liabilities
June 1998 Exposure Draft E62 Financial Instruments: Recognition and Measurement
December 1998 IAS 39 Financial Instruments: Recognition and Measurement
April 2000 Withdrawal of IAS 25 following the approval ofIAS 40, Investment Property

October 2000 Limited revisions to IAS 39 effective 1 January 2001
1 January 2001 Effective Date of IAS 39 (1998)
21 August 2003 Exposure Draft Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk (Macro Hedging) issued for public comment
17 December 2003 Revised version of IAS 39 issued by the IASB
The summary of IAS 39 below reflects theDecember 2003 revisions.
31 March 2004 IAS 39 revised to reflect Macro Hedging
The summary below reflects the macro hedging revisions.
17 December 2004 Amendment issued to IAS 39 for transition and initial recognition of profit or loss
Click for Press Release (PDF 73k)

1 January 2005 Effective date of IAS 39 (Revised 2004)
14 April 2005 Amendment issued to IAS 39 for cash flow hedges offorecast intragroup transactions
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Click for More Information about this Amendment.

15 June 2005 Amendment to IAS 39 for fair value option
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Click for More Information about this Amendment.

18 August 2005 Amendment to IAS 39 for financial guarantee contracts
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6 September 2007 Proposed amendment to IAS 39 for exposures qualifying for hedge accounting
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IFRIC 12 Service Concession Arrangements
IFRIC 9 Reassessment of Embedded Derivatives
IAS 39 (revised 2003) superseded SIC 33 Consolidation and Equity Method -Potential Voting Rights and Allocation of Ownership Interest
Issues Relating to This Standard that IFRIC Did Not Add to Its Agenda

Financial Instruments Puttable at Fair Value

Deloitte guidance on IFRSs for Financial Instruments

Deloitte & Touche LLP (United Kingdom) has developed iGAAP 2007 Financial Instruments: IAS 32, IAS39 and IFRS 7 Explained (Third Edition), which has been published by CCH. This publication is the authoritative guide for financial instruments accounting under IFRSs. The 2007 edition expands last year's edition with further interpretations, examples, discussions from the IASB and the IFRIC, updates on comparisons of IFRSs with US GAAP for financial instruments, as well as a new chapter on IFRS7 Financial Instruments Disclosures including illustrative disclosures. iGAAP 2007 Financial Instruments: IAS 32, IAS 39 and IFRS 7 Explained (628 pages, March 2007) can be purchased through CCH Online or by phone at +44 (0) 870 777 2906 or by email: customer.services@cch.co.uk.
Scope exclusions
IAS 39 applies to all types of financial instruments except for the following, which arescoped out of IAS 39: [IAS 39.2]
interests in subsidiaries, associates, and joint ventures accounted for under IAS 27, IAS 28, or IAS 31; however IASs 32 and 39 apply in cases where under IAS 27, IAS 28, or IAS 31 such interests are to be accounted for under IAS 39 - for example, derivatives on an interest in a subsidiary, associate, or joint venture;
employers' rights and obligations...
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