Financial Instruments. Future Changes in Standards? Exposure Draft 2010. Financial Instruments NOW. Some financial instruments are currently reported at fair value on a routine basis: Those included in trading and available for sale investment portfolios
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Future Changes in Standards?
Exposure Draft 2010
Cash, evidence of an ownership interest in an entity, or a contract that both:
*Amortization of discount/premium is charged to credit impairment allowance
**To bring carrying value to fair value of the financial instrument