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Thursday 20 June 2013
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Due Process Oversight Committee (DPOC)
DPOC activity by standard or project
IAS 39
DPOC activity by standard or project
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IAS 39
Date
Document
Notes
February 2013
Memo from Michael Stewart to the DPOC: Request for short comment period for exposure draft for proposed Exposure Draft for amendment to IAS 39 Financial Instruments:
Classification and Measurement
DPOC members were asked to inform the staff by 8 February 2013 whether they agreed to the 30 day comment period. The DPOC approved the 30 day comment period and the Exposure Draft was therefore published on that basis.
February 2013
Novation of Derivatives and continuation of hedge accounting (Exposure Draft for proposed amendments to IAS 39
Financial Instruments: Classification and Measurement
and IFRS 9
Financial Instruments
)
The purpose of this note is to update the DPOC on the progress of the forthcoming above Exposure Draft (ED) and to send you the Due Process Protocol table that has been prepared by the technical staff on the due process steps that have been followed.