Deloitte IFRS podcast — IASB’s and FASB’s proposed reforms to classification and measurement of financial instruments
On 14 February 2013 the FASB published a proposed ASU on classifying and measuring financial instruments. It follows the IASB’s exposure draft on limited amendments to IFRS 9 on classification and measurement of financial instruments issued in December 2012.
In this podcast, Andrew Spooner, lead global IFRS financial instruments partner, discusses the approach to classification and measurement of financial instruments taken by both Boards, considering the similarities as well as the differences between their proposals.
Click to access the podcast.