• Service: Audit, IFRS
  • Type: Business and industry issue
  • Date: 12/18/2013

Financial Instruments – Redeliberations will extend into 2014 

The IASB’s December meeting marked the end of a busy and productive 2013 for its work on the financial instruments project. However, several items remain open for discussion in 2014.

As well as continuing its redeliberations on the classification and measurement and impairment phases of IFRS 9 Financial Instruments, the Board discussed the application of the portfolio measurement exception in IFRS 13 Fair Value Measurement.

IFRS Newsletter: Financial Instruments - issue 18, December 2013

Feature image
This IFRS Newsletter looks at the IASB's December discussions on the financial instruments (IAS 39) replacement project.

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