Global Standards for the world economy

Friday 26 May 2017

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IFRS 9: Financial Instruments

Discussion paper and comment letters [Mar 2008]


 Discussion paper and comment Letters

On the 19 March 2008 the International Accounting Standards Board published for public comment a discussion paper Reducing Complexity in Reporting Financial Instruments.

The discussion paper discusses the main causes of complexity in reporting financial instruments. It also discusses possible intermediate and long-term approaches to improving financial reporting and reducing complexity.

The exposure draft was open for comment until 19 September 2008. The comment period is now closed. To view comment letters click here.

Access the due process document


Due process documents
Discussion Paper: Reducing Complexity in Reporting Financial Instruments [English] [PDF, 792 KB]