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 webcasts on derecognition exposure draft

  • Webcast (mid blue) Image

21 May 2009

On 27 May 2009, the IASB will host two live webcasts introducing exposure draft ED/2009/3 Derecognition (Proposed amendments to IAS 39 and IFRS 7).

The ED was published on 31 March 2009, with comments due by 31 July 2009. The ED proposes to improve the requirements for derecognition of financial instruments currently in IAS 39. Derecognition means removing a financial instrument from an entity's financial statements. This occurs if the entity no longer controls a financial asset or no longer has an obligation to settle a financial liability. The IASB is also proposing to enhance the disclosures currently required by IFRS 7, especially in situations where an entity continues to have an ongoing involvement in a financial asset that would be derecognised under the proposals. The live web presentation will include an interactive question and answer session. Questions can be submitted on-line during the presentation. Instructions will be given at the beginning of the presentation. Details:
  • Webcast Topic: IASB Exposure Draft on Derecognition
  • Date: Wednesday, 27 May 2009
  • Times: 9:30am (London time) and again at 13:00pm (London time)
  • Presenters: Stephen Cooper, Member of the IASB, and Michael Mueller, Practice Fellow


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.