This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IFRS in Focus — IASB finalizes IFRS 9 which changes the classification and measurement of financial assets and introduces an expected loss impairment model

Published on: Jul 29, 2014

This newsletter discusses the IASB's final Standard, IFRS 9 Financial Instruments. It includes (1) background and effective date information; (2) the amendments to the classification and measurement model for financial assets; (3) a summary of classification and measurement model for financial assets; and (4) the expected loss impairment model.


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.