IAS 39 Papers

The Forum consists of major international companies in the electricity, gas, coal and oil business. The goal of the IEAF is to discuss and formulate best practices to apply IFRSs for our industries. The interpretation is based on the current version of IAS 39 and guidance outstanding at 25th November 2004. The papers may be updated or superseded for new IASB guidance.

  • IAS 39 PAPER – No. 1
    EMBEDDED DERIVATIVES
    [ more ]
  • IAS 39 PAPER – No. 2
    APPLICATION OF OWN USE EXEMPTION
    TO ENERGY COMMODITY CONTRACTS
    WITHIN THE UTILITIES INDUSTRY
    [ more ]
  • IAS 39 PAPER – No. 3
    THE IMPACT OF VOLUMETRIC
    FLEXIBILITY ON OWN USE CONTRACTS
    [ more ]
  • IAS 39 PAPER – No. 4
    ACCOUNTING FOR EMISSION
    ALLOWANCES
    [ more ]
  • IAS 39 PAPER – No. 5
    READILY CONVERTIBLE TO CASH
    [ more ]
  • IAS 39 PAPER – No. 6
    APPLICABILITY OF IAS 39 WITH RESPECT
    TO CAPACITY CONTRACTS
    [ more ]
  • IAS 39 PAPER – No. 7
    HEDGE ACCOUNTING
    [ more ]
  • IAS 39 PAPER – No. 8
    POSITION PAPER ON
    FINANCIAL INSTRUMENTS
    [ more ]

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