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The International Accounting Standards Board (IASB) published IFRS 9 Financial Instruments.

The standard forms the first part of a three-part project to replace IAS 39 Financial Instruments: Recognition and Measurement with a new standard, to be known as IFRS 9 Financial Instruments. An exposure draft on the impairment of financial assets was published last week, while proposals on hedge accounting continue to be developed.

IFRS 9 will become mandatory as of 1 January 2013 with early application permitted.

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This entry was posted on Sunday, November 15th, 2009 at 1:05 am and is filed under Accounting. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.