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IAS 39 — Reassessment of embedded derivatives

Background

The IFRIC project considers whether the requirement in IAS 39 Financial Instruments: Recognition and Measurement to assess whether there is an embedded derivative which must be separated is required to be reassessed, and if so how often.

 

Current status of the project

This project has been completed. IFRIC 9 Reassessment of Embedded Derivatives was issued on 1 March 2006.

 

Project milestones

DateDevelopmentComments
31 March 2005 IFRIC D15 Reassessment of Embedded Derivatives published Comment deadline 31 May 2005
1 March 2006 IFRIC 9 Reassessment of Embedded Derivatives issued Effective for annual periods beginning on or after 1 June 2006