Reminder about upcoming comment deadline

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13 Jan 2009

We remind you that comments are due on 15 January 2009 on an exposure draft on Investments in Debt Instruments, which was issued on 23 December 2008. The exposure draft proposes to amend IFRS 7 Financial Instruments: Disclosures to provide additional disclosures on all investments in debt instruments, other than those classified in the fair value through profit or loss category.

The proposals would require an entity to state in tabular form the fair value, amortised cost, and amount at which the investments are actually carried in the financial statements. The amendments would also require an entity to also disclose the effect on profit or loss if all debt instruments had been accounted for at fair value or at amortised cost.


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