Global Standards for the world economy

Sunday 23 October 2016

Banner graphic

IFRS 9: Financial Instruments

IASB Meeting Summaries and Observer Notes

 IASB January 2010



The Board discussed the requirements in IAS 32 Financial Instruments: Presentation for offsetting a financial asset and a financial liability.

The Board did not make any decisions at this meeting. The Board will continue discussions on the issue at future meetings.

Date: 1/20/2010