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Current stage

The International Accounting Standards Board (IASB) aims to make targeted improvements to the amortised cost measurement requirements in IFRS 9 Financial Instruments by clarifying their underlying principles and adding accompanying application guidance.

IASB® Update June 2025

The IASB met on 16 June 2025:

  • to discuss feedback from stakeholders about the causes of application issues in the scope of the project.

    The IASB was not asked to make any decisions on this matter.

  • to consider the conditions set out in the Due Process Handbook for adding a project to the standard-setting work plan and determine whether those conditions have been met. The IASB decided to move the project from the research programme to the standard-setting work plan.

    All 14 IASB members agreed with this decision.

Next milestone

Exposure Draft