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.

IASB survey on proposals for limited amendments to IFRS 9

  • IASB (International Accounting Standards Board) Image

May 08, 2013

The IASB has initiated a survey on its exposure draft "Classification and Measurement: Limited Amendments to IFRS 9 (Proposed amendments to IFRS 9 (2010))." The survey requests financial statements users to provide input on the amendments proposed in the exposure draft.

The IASB will be using the survey primarily to gather information from users on the proposed third category in IFRS 9, fair value through other comprehensive income (FVOCI). The proposed FVOCI category was introduced by the IASB to better portray how financial assets are managed.

The IASB requested that all responses to the survey be received by May 31, 2013.

Click for:

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.