iGAAP Alert: July 2009New classification and measurement guidance for financial instruments |
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On 14 July 2009, the International Accounting Standards Board (IASB) issued an exposure draft (ED), ED/2009/7, Financial Instruments: Classification and Measurement. The ED is part of the IASB’s project to replace IAS 39 Financial Instruments: Recognition and Measurement. The ED proposes a new classification and measurement model for financial assets and financial liabilities.
For more information, read our iGAAP Alert: July 2009.
