• Register
Return to: Home > News > Standards > IASB launches survey on changes to IFRS 9

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

Top Content

    ARGA team, assemble!

    The new top team has been named that will see in root-and-branch reform at the Financial Reporting Council (FRC) as it transforms into the Audit, Reporting and Governance Authority (ARGA). Will the new duo be as dynamic as some are hoping? Robin Amlôt reports.

    read more

    FASB: a quest for simpler standards

    FASB chair Russell Golden addressed the IMA 2019 Annual Conference and Expo at the Sheraton San Diego Hotel and Marina, California, on 18 June. IMA immediate former chair-emeritus Alex Eng acted as moderator. Joe Pickard reports.

    read more

    The future of audit, and how to get there

    Two recent reports peer into the future of the audit profession. One analyses what an audit should offer, while the other looks at how the audit process will be carried out. Robin Amlôt takes a closer look at both.

    read more

    EFAA elects new president, focuses on digital future

    EFAA’s new president, Salvador Marin, outlined his key priorities for the next two years at the organisation’s 2019 annual general meeting, while outgoing president Bodo Richardt offered advice. Robin Amlôt reports.

    read more
Privacy Policy

We have updated our privacy policy. In the latest update it explains what cookies are and how we use them on our site. To learn more about cookies and their benefits, please view our privacy policy. Please be aware that parts of this site will not function correctly if you disable cookies. By continuing to use this site, you consent to our use of cookies in accordance with our privacy policy unless you have disabled them.