In April 2005, the Accounting Standards Board issued CICA Handbook Section 3855, Financial Instruments – Recognition and Measurement, Section 3862 (on disclosures), Section 3863 (on presentation) (both which replace Section 3861, Financial Instruments – Disclosure and Presentation), along with two companion standards, Section 1530, Comprehensive Income, and Section 3865, Hedges. These standards triggered hundreds [...]