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The KPMG Guide: FRS 139, Financial Instruments: Recognition and MeasurementiContents
Introduction1Executive summary21.
1.1
1.2Scope of FRS 139
Financial instruments outside the scope of FRS 139
Definitions3
32.
2.1
2.2
2.3
2.4
2.5
2.6Classifications
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Form KPMG Guide FRS is a financial reporting form that provides guidance on interpreting and applying Financial Reporting Standards (FRS).
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