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IFRS 9 Classification and Measurement — Are you lost?

Published on: 03 Aug 2012

The Deloitte UK Banking and Capital Markets Group has published IFRS 9 Classification and Measurement — Are you lost? The paper summarises recent IASB discussions proposing to amend IFRS 9 Financial Instruments. The IASB proposals would introduce a new measurement category, fair value through other comprehensive income, for eligible financial assets. The paper provides a reminder of the current IFRS 9 requirements and a summary of the proposed changes expected to be issued in an exposure draft later this year.


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