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IFRS 9: Financial Instruments

IASB Meeting Summaries and Observer Notes

 IASB October 2010



The IASB and FASB discussed factors that may be helpful in determining whether financial assets and liabilities should be presented net (either on the face of the financial statements or in the notes). This was an education session and no decisions were made. The boards will discuss possible offsetting approaches at future meetings.

Date: 10/21/2010