Newsletter on IAS 39 reclassifications in French
27 Oct 2008
On 13 October 2008, the IASB published Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures.
The changes to IAS 39 permit an entity to reclassify non-derivative financial assets out of the 'fair value through profit or loss' (FVTPL) and 'available-for-sale' (AFS) categories in limited circumstances. Such reclassifications will trigger additional disclosure requirements. Deloitte (Canada) has published the French translation of our IAS Plus Newsletter explaining the changes. Click to download:
- Modifications à l'IAS 39 et à l'IFRS 7 – Le Reclassement de Certains Actifs Financiers (PDF 223k, Français)
- Amendments to IAS 39 & IFRS 7 – Reclassification of Financial Assets (PDF 97k, English)