Sunday 26 May 2013
6
6A
6B
Cover
Update on Board's individual decisions
Sweep issue – regulated interest rates
6C
6D
6E
Cover sheet
Cover paper
Relief to accelerate application of own credit requirementsa
Additional issues for transition to IFRS 9 as a whole
Due process considerations for proposing limited amendments to IFRS 9 Academic research on lease accounting
Exposure Draft comment period and permission to begin the balloting process
Reclassifications paper
Initial application of modified classification and measurement requirements
Other transition issues
Additional disclosures [Zip file]
Cover paper [Zip file]
The scope of FVOCI for debt instruments [Zip file]
Fair value option [Zip file]
A FVOCI measurement category for debt investments [Zip file]
FVOCI and FVPL business model assessment for financial assets [Zip file]
Reclassifications of financial assets
6-6F
Agenda Paperd 6 to 6F: Financial instruments: Classification and measurement [Zip File]
5-5B
Zip of agenda papers 5 to 5B: Financial instruments: Classification and measurement
9
Working to align the IASB and the FASB classification and measurement models for financial instruments
8
Limited modifications to IFRS 9: Scope
11