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Remaining issues from August 2008 Annual Improvements ED

Date recorded:

Following publication of IFRS 9 Financial Instruments by the Board, the IFRIC formally removed from the annual improvement project the two remaining IAS 39 Financial Instruments: Recognition and Measurement issues that were included in the August 2008 exposure draft:

  • Application of fair value option
  • Bifurcation of an embedded foreign currency derivative.

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.