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Friday 24 October 2014

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IASB Survey on Classification and Measurement of Financial Assets

 08 May 2013


On 7 May 2013 the IASB launched a survey for financial statement users on its November 2012 Exposure Draft Classification and Measurement: Limited Amendments to IFRS 9 (Proposed amendments to IFRS 9 (2010)).

The IASB asks analysts and investors to provide input on the proposals in the Exposure Draft—namely, on the proposed third category for the classification of financial assets. That category is Fair Value through Other Comprehensive Income (FVOCI).  The purpose of the proposed FVOCI category is to better portray how financial assets are managed. This survey, targeted at users of financial statements, forms part of a comprehensive programme of outreach activities to all IFRS stakeholders.

For more information about the survey please contact investors@ifrs.org