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iGAAP Alert: July 2009

New classification and measurement guidance for financial instruments

iGAAP Alert: July 2009



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.

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