AcSB Exposure Draft – Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)

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Apr 23, 2023

On April 23, 2023, the Accounting Standards Board (AcSB) proposed, subject to comments received following exposure, to incorporate into Part I of the CPA Canada Handbook – Accounting, amendments to IFRS 9, Financial Instruments, and IFRS 7, Financial Instruments: Disclosures.

This AcSB Exposure Draft reflects proposals made by the International Accounting Standards Board (IASB) that the AcSB intends to adopt, subject to deliberating comments received, as Canadian generally accepted accounting principles. The AcSB encourages Canadian stakeholders to respond to the IASB on its Exposure Draft.

Comments to the IASB are due by July 19, 2023. If you would like the AcSB to consider your feedback prior to finalizing its comment letter to the IASB, send your comments to the AcSB by July 7, 2023.

Re­view the Exposure Draft on the AcSB’s website.

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