IFRS in Focus — IASB finalises IFRS 9 which changes the classification and measurement of financial assets and introduces an expected loss impairment model
Published on:
29 Jul 2014
This newsletter discusses the IASB's final Standard, IFRS 9 Financial Instruments. It includes (1) background and effective date information; (2) the amendments to the classification and measurement model for financial assets; (3) a summary of classification and measurement model for financial assets; and (4) the expected loss impairment model.