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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.
