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Friday 27 May 2016

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IASB proposes limited changes to IFRS 9 classification and measurement requirements

 28 November 2012

On 28 November 2012 the IASB published for public comment proposals for limited changes to the classification and measurement requirements for financial instruments under IFRS 9 Financial Instruments. The proposals form part of a wider project to reform accounting for financial instruments, and are part of the Classification and Measurement phase of that project.

The Exposure Draft can be accessed via the project website or on the 'Comment on a proposal' section of the ifrs.org website. A high level summary of the proposals can be found here.