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IASB launches survey on changes to IFRS 9

Input has been asked of all IFRS stakeholders in a survey concerning amendments to the classification of financial assets within the November 2012 Exposure Draft Classification and Measurement: Limited Amendments to IFRS 9

The IASB asks stakeholders to provide input on the proposed third category for the classification of financial assets. That category is Fair Value through Other Comprehensive Income (FVOCI).

The purpose of the proposed FVOCI category is to better portray how financial assets are managed.

Related links

IFRS
November 2012 Exposure Draft Classification and Measurement: Limited Amendments to IFRS 9

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