IFRS fokussiert – IASB startet Überprüfung von IFRS 9 zur Klassifizierung und Bewertung von Finanzinstrumenten

Published on: 07 Oct 2021

This German language newsletter outlines the recent request for information published by the IASB in September 2021 to seek comments from stakeholders to identify whether the classification and measurement requirements in IFRS 9 Financial Instruments provide information that is useful to users of financial statements, whether there are requirements that are difficult to implement and may prevent the consistent implementation of the standard, and whether unexpected costs have arisen in connection with applying or enforcing the standard.


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