Global Standards for the world economy

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 IASB October 2013


Education Session

On 29 October 2013, the IASB and the FASB held a joint education session on the business model assessment in IFRS 9 Financial Instruments (including the proposals in the Limited Amendments ED) and the FASB's proposed Accounting Standards Update. The boards discussed possible clarifications to the business model assessment in general, as well as possible clarifications related specifically to each of the three measurement categories.

No decisions were made.

Next steps

The IASB and the FASB will discuss the business model assessment at a future joint meeting.


Date: 10/29/2013