{"id":571985,"date":"2024-07-19T09:43:46","date_gmt":"2024-07-19T06:43:46","guid":{"rendered":"https:\/\/eba.com.ua\/?p=571985"},"modified":"2024-07-19T09:56:46","modified_gmt":"2024-07-19T06:56:46","slug":"ifrb-2024-07-rada-z-msfz-vypustyla-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/ifrb-2024-07-rada-z-msfz-vypustyla-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/","title":{"rendered":"[:ua]IFRB 2024\/07 \u0420\u0430\u0434\u0430 \u0437 \u041c\u0421\u0424\u0417 \u0432\u0438\u043f\u0443\u0441\u0442\u0438\u043b\u0430 \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u0434\u043e \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0442\u0430 \u043e\u0446\u0456\u043d\u043a\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0456\u0432[:en]IFRB 2024\/07 IASB issues Amendments to the Classification and Measurement of Financial Instruments[:]"},"content":{"rendered":"<p><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-571987\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1-300x158.jpg\" alt=\"\" width=\"600\" height=\"315\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1-300x158.jpg 300w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1-1024x538.jpg 1024w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1-768x403.jpg 768w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1-650x341.jpg 650w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1.jpg 1200w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1-800x420.jpg 800w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/07\/IFRB-insajt-eng-1-170x90.jpg 170w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"font-weight: 400;\">BDO has published <a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2024\/ifrb-2024-07-iasb-issues-amendments-to-the-classification-and-measurement-of-financial-instruments\">IFRB 2024\/07<\/a> IASB issues\u00a0Amendments to the Classification and Measurement of Financial Instruments.<br \/>\nOn 30 May 2024, the IASB issued\u00a0Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 and IFRS 7\u00a0(the Amendments).<\/p>\n<p style=\"font-weight: 400;\"><strong>The Amendments clarify<\/strong><strong>:<\/strong><\/p>\n<ul>\n<li>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.<\/li>\n<li>the requirements for assessing contractual cash flow characteristics of financial assets.<\/li>\n<li>characteristics of non-recourse loans and contractually linked instruments.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">The Amendments also introduce certain disclosure requirements for financial instruments.<br \/>\nBDO\u2019s IFR Bulletin 2024\/07 summarises the requirements of the Amendments, along with explanatory flow charts and illustrations.<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/contact-us?utm_source=eba&amp;utm_medium=chamber\">Contact us<\/a> if you have additional questions.<\/p>\n<p style=\"font-weight: 400;\">Source <a href=\"https:\/\/www.bdo.global\/en-gb\/insights\/ifrs-and-corporate-reporting\/2024\/ifrb-2024-07-iasb-issues-amendments-to-the-classification-and-measurement-of-financial-instruments\">BDO Global<\/a><\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.global\/getmedia\/bdc93e35-8f53-45fd-932a-7071d3ecd353\/IFRB-2024_07-(final).pdf?ext=.pdf\">DOWNLOAD<\/a><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>BDO has published IFRB 2024\/07 IASB issues\u00a0Amendments to the Classification and Measurement of Financial Instruments. On 30 May 2024, the IASB issued\u00a0Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 and IFRS 7\u00a0(the Amendments). The Amendments clarify: the requirements related to the date of recognition and derecognition of financial assets [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":572002,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IFRB 2024\/07 IASB issues Amendments to the Classification and Measurement of Financial Instruments - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/ifrb-2024-07-rada-z-msfz-vypustyla-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRB 2024\/07 IASB issues Amendments to the Classification and Measurement of Financial Instruments - European Business Association\" \/>\n<meta property=\"og:description\" content=\"BDO has published IFRB 2024\/07 IASB issues\u00a0Amendments to the Classification and Measurement of Financial Instruments. On 30 May 2024, the IASB issued\u00a0Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 and IFRS 7\u00a0(the Amendments). The Amendments clarify: the requirements related to the date of recognition and derecognition of financial assets [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/ifrb-2024-07-rada-z-msfz-vypustyla-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2024-07-19T06:43:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-19T06:56:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/07\/BDO_1_19072024.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/ifrb-2024-07-rada-z-msfz-vypustyla-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/\",\"url\":\"https:\/\/eba.com.ua\/ifrb-2024-07-rada-z-msfz-vypustyla-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/\",\"name\":\"[:ua]IFRB 2024\/07 \u0420\u0430\u0434\u0430 \u0437 \u041c\u0421\u0424\u0417 \u0432\u0438\u043f\u0443\u0441\u0442\u0438\u043b\u0430 \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u0434\u043e \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0442\u0430 \u043e\u0446\u0456\u043d\u043a\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0456\u0432[:en]IFRB 2024\/07 IASB issues Amendments to the Classification and Measurement of Financial Instruments[:] - European Business Association\",\"isPartOf\":{\"@id\":\"https:\/\/eba.com.ua\/#website\"},\"datePublished\":\"2024-07-19T06:43:46+00:00\",\"dateModified\":\"2024-07-19T06:56:46+00:00\",\"author\":{\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\"},\"breadcrumb\":{\"@id\":\"https:\/\/eba.com.ua\/ifrb-2024-07-rada-z-msfz-vypustyla-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eba.com.ua\/ifrb-2024-07-rada-z-msfz-vypustyla-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/eba.com.ua\/ifrb-2024-07-rada-z-msfz-vypustyla-popravky-do-klasyfikatsiyi-ta-otsinky-finansovyh-instrumentiv\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/eba.com.ua\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IFRB 2024\/07 \u0420\u0430\u0434\u0430 \u0437 \u041c\u0421\u0424\u0417 \u0432\u0438\u043f\u0443\u0441\u0442\u0438\u043b\u0430 \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u0434\u043e \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0442\u0430 \u043e\u0446\u0456\u043d\u043a\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0456\u0432\",\"item\":{\"@type\":\"WebPage\",\"name\":\"[:ua]IFRB 2024\/07 \u0420\u0430\u0434\u0430 \u0437 \u041c\u0421\u0424\u0417 \u0432\u0438\u043f\u0443\u0441\u0442\u0438\u043b\u0430 \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u0434\u043e \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0442\u0430 \u043e\u0446\u0456\u043d\u043a\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0456\u0432[:en]IFRB 2024\/07 IASB issues Amendments to the Classification and Measurement of Financial Instruments[:]\"}}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eba.com.ua\/#website\",\"url\":\"https:\/\/eba.com.ua\/\",\"name\":\"European Business Association\",\"description\":\"We are looking for proactive business leaders, who shape the investment climate of Ukraine and ready to supervise the work of the largest and the most influential business-community of Ukraine \u2013 European Business Association!\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eba.com.ua\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\",\"name\":\"Katia Chaikovska\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"caption\":\"Katia Chaikovska\"},\"url\":\"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:ua]IFRB 2024\/07 \u0420\u0430\u0434\u0430 \u0437 \u041c\u0421\u0424\u0417 \u0432\u0438\u043f\u0443\u0441\u0442\u0438\u043b\u0430 \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438 \u0434\u043e \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0442\u0430 \u043e\u0446\u0456\u043d\u043a\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0456\u0432[:en]IFRB 2024\/07 IASB issues Amendments to the Classification and Measurement of Financial Instruments[:] - 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