CCDG PRACTICE DIRECTIONS 3
| FRS 39 Financial Instruments: Recognition And Measurement |
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| FRS 39 is operative for financial statements covering financial years beginning on or after 1 January 2005. FRS 39, which allows early adoption, does not allow retrospective application. Early adoption of FRS 39 should be restricted to financial statements covering financial years commencing on or after 1 January 2003. |
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Issued on 5 Dec 2003 |
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