Contractual Cash Flow Characteristics of Financial Assets - International Accounting Standards Board

Date recorded:

At its meeting on June 20-22, 2022, the IASB met to discuss the proposed scope and objective of its project to clarify the requirements in IFRS 9 for assessing a financial asset’s contractual cash flow characteristics. The IASB was not asked to make any decisions. The IASB will discuss potential clarifications to the requirements at a future meeting.

Review the IASB Update and podcast on the Board's Web site.

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