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Limited modifications to IFRS 9

IASB Meeting Summaries and Observer Notes


 IASB November 2011


 

 

At this meeting, the Board decided to consider making limited improvements to IFRS 9 and, in particular, to consider the interaction with the insurance contracts project. This will also enable the Board to consider the FASB's classification and measurement model.

The Board also decided to make any changes as soon as possible and to contain the scope of the project to minimise potential disruption to those who have already applied, or who are close to applying, IFRS 9, and to assist in timely completion of the project.

All Board members voted in favour of this decision.

Date: 11/15/2011