United States

Defining Issues: IASB Proposes Amendments to Classification and Measurement of Financial Instruments

Dec 10, 2010
From the Financial Reporting View and the IFRS Institute

The IASB recently issued an exposure draft that proposes limited amendments to IFRS 9 on the classification and measurement of financial instruments.

The IASB decided to propose the amendments to address a narrow range of application questions, reduce key differences between the IASB and FASB models, and take into account the interaction with tentative decisions on accounting for insurance contract liabilities.

Read Defining Issues: IASB Proposes Amendments to Classification and Measurement of Financial Instruments