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IASB survey on proposals for limited amendments to IFRS 9

  • IASB (International Accounting Standards Board) (blue) Image

08 May 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.

In particular, the IASB will be using the survey to gather information from users on the proposed third category in IFRS 9 known as 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 requests that all responses to the survey be received by 31 May 2013.

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