IAS Plus newsletter — Additional disclosures proposed for investments in debt instruments

Published on: 08 Jan 2009

On 23 December 2008, the International Accounting Standards Board (IASB) published an Exposure Draft (ED) proposing to amend IFRS 7 Financial Instruments: Disclosures so as to require entities to provide additional disclosures regarding their investments in debt instruments.

The proposals are one element of the IASB’s response to requests for improvements in Standards arising from its round-table discussions on the global financial crisis, held jointly with the US Financial Accounting Standards Board (FASB) in November and December 2008.


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