fbpx
Size of letters 1x
Site color
Image
Additionally
Line height
Letter spacing
Font
Embedded items (videos, maps, etc.)
 

IFRB 2024/07 IASB issues Amendments to the Classification and Measurement of Financial Instruments

19/ 07/ 2024
  BDO has published IFRB 2024/07 IASB issues Amendments to the Classification and Measurement of Financial Instruments. On 30 May 2024, the IASB issued Amendments to the Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7 (the Amendments). The Amendments clarify: the requirements related to the date of recognition and derecognition of financial assets and financial liabilities, with an exception for derecognition of financial liabilities settled via an electronic transfer. the requirements for assessing contractual cash flow characteristics of financial assets. characteristics of non-recourse loans and contractually linked instruments. The Amendments also introduce certain disclosure requirements for financial instruments. BDO’s IFR Bulletin 2024/07 summarises the requirements of the Amendments, along with explanatory flow charts and illustrations. Contact us if you have additional questions. Source BDO Global DOWNLOAD

BDO has published IFRB 2024/07 IASB issues Amendments to the Classification and Measurement of Financial Instruments.
On 30 May 2024, the IASB issued Amendments to the Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7 (the Amendments).

The Amendments clarify:

  • the requirements related to the date of recognition and derecognition of financial assets and financial liabilities, with an exception for derecognition of financial liabilities settled via an electronic transfer.
  • the requirements for assessing contractual cash flow characteristics of financial assets.
  • characteristics of non-recourse loans and contractually linked instruments.

The Amendments also introduce certain disclosure requirements for financial instruments.
BDO’s IFR Bulletin 2024/07 summarises the requirements of the Amendments, along with explanatory flow charts and illustrations.

Contact us if you have additional questions.

Source BDO Global

DOWNLOAD

This material is provided by a member company or partner organization of the European Business Association as part of an informational collaboration. The Association is not responsible for the accuracy, completeness, or reliability of the information presented. The views, opinions, and recommendations expressed in this material are solely those of the authors and do not reflect the official position of the European Business Association.

If you have found a spelling error, please, notify us by selecting that text and pressing Ctrl+Enter.

Start
in the Telegram bot
Read articles. Share in social networks
Nationwide Minute of Silence
01:00
09:00
Nationwide Minute of Silence
Let us honor the memory of all those who lost their lives in russia’s war against Ukraine
00:43

Spelling error report

The following text will be sent to our editors: