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IASB issues IFRS 9 changes

The International Accounting Standards Board (IASB) has published proposals for limited changes and measurement requirements for financial instruments under IFRS 9: Financial Instruments.

The proposals are part of the classification and measurement phase of a wider project to reform accounting for financial instruments.

Because IFRS 9 was already fundamentally sound, and in an attempt to keep disruption to entities that have already adopted IFRS 9 down, the IASB has kept amendments consistent with the business model driven classification structure in IFRS 9, and generally minimised changes.

Hans Hoogervorst, chairman of the IASB, said that "this limited scope review has given us an opportunity to propose aligning IFRS and US GAAP more closely, in this important area of financial reporting.

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International Accounting Standards Board


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