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.

Latest IASB 'Investor Perspectives' published

  • IASB (International Accounting Standards Board) (blue) Image

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.

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.