IFRS 9: Financial Instruments (replacement of IAS 39)Источник: IFRS Foundation The objective of this project is to improve the usefulness for users of financial statements by simplifying the classification and measurement requirements for financial instruments. In November 2008 the IASB added this project to their active agenda. The FASB also added this project to their agenda in December 2008. Project set-upThe IASB’s project plan for the replacement of IAS 39 consists of three main phases:
The IASB aims to replace all of the requirements of IAS 39 by the second half of 2011. The IASB will also address offsetting of financial assets and liabilities. The boards have decided to jointly issue a separate exposure draft proposing changes to address differences in their standards on balance sheet netting of derivative contracts and other financial instruments that can result in material differences in financial reporting by financial institutions. Click here to go to the Asset and Liability Offsetting page. Advisory groupsFinancial Instruments Working Group (FIWG) The Financial Crisis Advisory Group (FCAG) Постоянный адрес: https://www.ippnou.ru/article.php?idarticle=009671
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