IAS Plus newsletter — New classification and measurement guidance for financial instruments

Published on: 14 Sep 2009

On 14 July 2009, the International Accounting Standards Board (IASB) issued an exposure draft, ED/2009/7 Financial Instruments: Classification and Measurement.  The ED is part of the IASB's project to replace IAS 39 Financial Instruments: Recognition and Measurement.  The ED proposes a new classification and measurement model for financial assets and financial liabilities.

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