IFRS 9 Classification and Measurement — Are you lost?
Published on:
Aug 03, 2012
The Deloitte UK Banking and Capital Markets Group has published IFRS 9 Classification and Measurement — Are you lost? The paper summarises recent IASB discussions proposing to amend IFRS 9 Financial Instruments. The IASB proposals would introduce a new measurement category, fair value through other comprehensive income, for eligible financial assets. The paper provides a reminder of the current IFRS 9 requirements and a summary of the proposed changes expected to be issued in an exposure draft later this year.
