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In May 2022, the IASB decided to add a standard-setting project to its agenda to make narrow scope amendments to IFRS 9 Financial Instruments for assessing a financial asset’s contractual cash flow characteristics.

IASB® Update July 2022

The IASB met on 20 July 2022 to discuss how to clarify the requirements in IFRS 9 Financial Instruments for assessing a financial asset’s contractual cash flow characteristics. The IASB:

  • discussed the concept of a basic lending arrangement, including contractual terms that could change the timing or amount of contractual cash flows (Agenda Paper 16A).
  • discussed the characteristics of financial assets with non-recourse features and contractually linked instruments (Agenda Paper 16B).

The IASB was not asked to make any decisions.

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Exposure Draft