Global Standards for the world economy

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Financial Instruments (replacement of IAS 39)

IASB meeting summaries and observer notes

 IASB December 2009



Financial liabilities are not within the scope of IFRS 9 Financial Instruments, issued in November 2009 but the Board committed to addressing the issue of classification and measurement of financial liabilities expeditiously. At this meeting, the Board discussed feedback received during outreach activities related to several possible approaches to address the issue of 'own credit risk' in the remeasurement of financial liabilities.

Date: 12/18/2009