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Thursday 20 June 2013

ProjectsWork plan for IFRSsFinancial Instruments (replacement of IAS 39)Phase I - Classification and measurementBoard discussion and papers

Phase I - Classification and measurement

Board discussion and papers

Stage 2: Exposure Draft

Date Ref. Title

June 2009

2 to 2E

3

3 add

3 add 2

3A

3A1

3A2

3B

3C

3C add

3D

3E

3F

3G

Classification: Agenda Papers 2 to 2E [Zip File]

Description of possible alternative features to Exposure Draft (ED) model

Transition: disclosures requirements for early adopters

Equity instruments: OCI method

Classification – summary of alternatives for embedded derivative accounting

Classification – concentrations of credit risk

Equity instruments: cost exemption

Transition: retrospective application

Transition: retrospective application – hybrid contracts

Classification – fair value option

Consequential amendments to IFRS 1

Consequential amendments to IFRS 7 Financial Instruments: Disclosures

May 2009

5

5E

Financial instruments – replacement of IAS 39 (recognition and measurement): Cover note

April 2009

14

Financial Instruments: Recognition and Measurement - Measurement Methods: Amortised Cost

March 2009

6

6A

Financial Instruments–Improvements to Recognition and Measurement

Comment Letter Analysis for IASB and FASB Discussion Paper