Financial Instruments: Replacement of IAS 39 Project
Monday, October 19, 2009
The International Accounting Standards Board met in London on 6 October 2009 for an additional Board meeting to continue work on the project Financial Instruments: Replacement of IAS 39,
Classification and Measurement - phase 1
Interaction between the two classification conditions
Amortised cost
Fair value option (FVO)
Reflecting changes in own credit risk for financial liabilities not measured at amortised cost
Accounting for embedded derivatives
Unquoted equity instruments: elimination of cost exception
Impairment - phase 2
Guidance for variable interest rates
Presentation and Disclosures
Impairment - interaction with other IFRSs (IAS 28 and IFRS 4)
Hedge Accounting - phase 3
Applying cash flow hedge accounting mechanics to a fair value
Classification and Measurement - phase 1
Interaction between the two classification conditions
Amortised cost
Fair value option (FVO)
Reflecting changes in own credit risk for financial liabilities not measured at amortised cost
Accounting for embedded derivatives
Unquoted equity instruments: elimination of cost exception
Impairment - phase 2
Guidance for variable interest rates
Presentation and Disclosures
Impairment - interaction with other IFRSs (IAS 28 and IFRS 4)
Hedge Accounting - phase 3
Applying cash flow hedge accounting mechanics to a fair value
IASB will hold round table discussions in November and December 2009, on its proposals for
fair value measurement. Round tables will be held in North America, Asia and Europe. An audio recording of the round table discussions will be made available on the website shortly after each round table.
fair value measurement. Round tables will be held in North America, Asia and Europe. An audio recording of the round table discussions will be made available on the website shortly after each round table.
posted @ 2:27 PM,
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