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2FASB, Accounting for financial instruments: Summary of decisions reached to date during redeliberations. October 31, 2012.
3FCAG, Final report Report of the financial Chrisis Advisory Group. July 28, 2009.
4IASB, IFRS No.9 Financial Instruments. Original Issued In November 2009, Reissued In October 2010, Amended In De- cember 2011.
5IASB, Presentation of items of other comprehensive in- come (Amendments to IAS 1). June 16,2011.
6IASB & FASB, Reducing complexity in reporting finan- cial instruments. Discussion Paper, March 2008.