IAS Plus newsletter — Proposed amendments regarding the assessment of embedded derivatives on reclassification

Published on: 09 Jan 2009

On 23 December 2008, the International Accounting Standards Board (IASB) published an Exposure Draft (ED) proposing to amend IFRIC 9 Reassessment of Embedded Derivatives and IAS 39 Financial Instruments: Recognition and Measurement. The proposals would clarify the accounting for embedded derivatives in the case of a reclassification of a financial asset out of the ‘fair value through profit or loss’ (FTVPL) category as permitted by the October 2008 amendments to IAS 39.

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