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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 February 2025

The IASB met on 19 February 2025 to discuss the project plan. In particular, the IASB discussed:

  • the feedback from its consultative groups on the project's objectives, approach and scope;
  • a plan for meetings with preparers to gather information about the causes of application issues; and
  • a tentative project timeline outlining the expected start of the IASB’s deliberations on each area.

The IASB was not asked to make any decisions.

Next milestone

Decide Project Direction