Latest IASB 'Investor Perspectives' published

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16 Dec, 2012

The International Accounting Standards Board (IASB) has released another edition in its 'Investor Perspectives' series. In this edition, Patrick Finnegan (member of the IASB) discusses the proposed limited amendments to the classification and measurement requirements in IFRS 9 'Financial Instruments'.

The following topics are discussed:

  • The IASB's rationale for replacing IAS 39 Financial Instruments: Recognition and Measurement
  • The current classification and measurement requirements of IFRS 9
  • The reasons for proposing changes to IFRS 9
  • Details of the proposed limited scope amendments to IFRS 9 outlined in ED/2012/4 Classification and Measurement: Limited Amendments to IFRS 9, including the proposed 'fair value through other comprehensive income' (FVOCI) category

Click to view Patrick Finnegan: IFRS 9—Limited Amendments, Significant Improvements (link to IASB website). All Investor Perspectives are archived on the IASB's website.

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