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IFRS 9: Financial Instruments

IASB meeting summaries and observer notes

 IASB March 2010



Amortised cost and impairment

The Board discussed the feedback received from the outreach efforts with preparers, auditors, regulators and users of financial statements. The staff also presented a summary of discussions to date from the Expert Advisory Panel. No decisions were made.

Other issues

The Board tentatively decided to carry forward the subsequent measurement requirements in IAS 39 for loan commitment liabilities and financial guarantee contracts.

Date: 3/18/2010

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