Amendments to the Classification and Measurement of Financial Instruments – International Accounting Standards Board

Date recorded:

At its meeting on October 18-20, 2022, the IASB met to discuss proposed amendments to IFRS 7 and IFRS 9. The proposed amendments to IFRS 7 add disclosure requirements to complement the clarifying amendments the IASB tentatively decided to make to the requirements in IFRS 9 in September 2022 for assessing the contractual cash flow characteristics of financial assets. The IASB made a number of tentative conclusions with respect to the proposed amendments to IFRS 7 and IFRS 9.  The IASB will decide whether to begin the balloting process for the Exposure Draft planned to be issued in the first half of 2023.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.