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.
Committee members discussed the IASB’s research project on Amortised Cost Measurement. In particular, Committee members provided input on whether the initial list of project topics is complete.
The IASB will consider input from Committee members and other stakeholders in deciding on the project direction.
Review Research
Accounting Standards Advisory Forum December 2024