IASB exposure draft on embedded derivatives

  • IASB Exposure Draft (original) Image

24 Dec 2008

The IASB has proposed to amend IAS 39 'Financial Instruments: Recognition and Measurement' to clarify the accounting treatment for embedded derivatives.

The proposals are set out in an exposure draft Embedded Derivatives, on which the IASB invites comments by 21 January 2009. The exposure draft can be downloaded from the IASB's website. The IASB is issuing this ED to prevent any diversity in practice developing as a result of the amendments made to IAS 39 in October 2008 to permit the reclassification of particular financial assets. The proposals published today would require all embedded derivatives to be assessed, including those embedded in reclassified instruments, and, if necessary, separately accounted for in financial statements. Click for press release (PDF 44k).


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