IAS Plus newsletter — New classification and measurement guidance for financial instruments
Published on:
Sep 15, 2009
On 14 July 2009, the International Accounting Standards Board (IASB) issued an exposure draft, ED/2009/7 Financial Instruments: Classification and Measurement. The ED is part of the IASB's project to replace IAS 39 Financial Instruments: Recognition and Measurement. The ED proposes a new classification and measurement model for financial assets and financial liabilities.
