IFRS in Focus — IASB issues proposals for limited amendments to IFRS 9

Published on: 17 Dec 2012

This newsletter describes the IASB’s proposals for limited amendments to IFRS 9 Financial Instruments to address application issues that have arisen since the original issuance of IFRS 9 with regard to financial assets measured at amortised cost, consider the interaction with the IASB’s insurance project and reduce differences between IFRS 9 and the US FASB’s proposed classification and measurement approach (see our previous news story).


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