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.

IAS Plus newsletter — Clarification regarding assessment of embedded derivatives

Published on: 14 Mar 2009

On 12 March 2009, the International Accounting Standards Board (IASB) issued Embedded Derivatives (Amendments to IFRIC 9 and IAS 39).

The amendments clarify the accounting for embedded derivatives when a financial asset is reclassified out of the ‘fair value through profit or loss’ (FTVPL) category as permitted by the October 2008 amendments to IAS 39 Financial Instruments: Recognition and Measurement.

The amendments are effective for annual periods ending on or after 30 June 2009, and must be applied retrospectively.


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.