Exposure Draft and comment letters—Embedded Derivatives (Proposed amendments to IFRIC 9 and IAS 39)

 

On 22 December 2008, the International Accounting Standards Board (IASB) published for public comment an Exposure Draft, Embedded Derivatives.

The proposal is to clarify the accounting treatment for embedded derivatives. The proposals respond to requests received from those taking part in the recent round-table discussions organised by the IASB and the US Financial Accounting Standards Board (FASB) to clarify the requirements in IAS 39 Financial Instruments: Recognition and Measurement and IFRIC 9 Reassessment of Embedded Derivatives.

The Exposure Draft was open for comment until 21 January 2009.

 

Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

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