EFRAG supports IAS 39 reclassification changes

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14 Oct 2008

The European Financial Reporting Advisory Group has recommended that the European Commission adopt the amendments to IAS 39 and IFRS 7, approved by the IASB yesterday, that permit Reclassification of some financial instruments out of the fair-value-through-profit-or-loss category and out of the available-for-sale category.

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