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Wednesday 22 October 2014

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The Interpretations Committee recommended that the IASB should finalise the proposed amendment to IFRS 13

 15 May 2013


Having considered the comments received, the Interpretations Committee recommended that the IASB should finalise the proposed amendment to paragraph 52 of IFRS 13. Specifically, the Interpretations Committee recommended that the proposed amendment should confirm that the portfolio exception applies to all contracts within the scope of, and accounted for in accordance with, IAS 39 or IFRS 9, regardless of whether they meet the definition of financial assets or financial liabilities in accordance with IAS 32.

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