IASB to create advisory group
Bolkestein, who in his role as European commissioner for the internal market, taxation and customs union has responsibility for accounting issues, had suggested that a working group might have to reconsider the standards before approval is given for adoption by all listed companies in January 2005 (FX Week, January 26).
The IASB is still considering the sensitive issue of macro hedging -- where a whole portfolio of different instruments is hedged on a net basis -- but aims to agree on the IAS 39
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