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Post-implementation Review of IFRS 9 - Classification and Measurement

Updated: May 2, 2022


Post-implementation Review of IFRS 9 - Classification and Measurement - PDF

109. Post-implementation Review of IFRS 9—Classification and Measurement
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Post-implementation Review of IFRS 9 - Classification and Measurement

109.1 Post-implementation Review of IFRS 9—Classification and Measurement
.pdf
Download PDF • 365KB

1. The International Accounting Standards Board is conducting a post-implementation study of IFRS 9 Financial Instruments. IFRS 9 Financial Instruments: Recognition and Measurement replaced IAS 39 Financial Instruments: Recognition and Measurement.



2. The International Accounting Standards Board (IASB) will analyse IFRS 9 in its entirety, but it will begin with this Request for Information (RFI), which will examine the classification and measurement criteria in IFRS 9 as well as related disclosures.


3. The Request for Information is open for comment until 31 December 2021. 4. You may provide your comments via email to Malaysian Accounting Standards Board [MASB] at technical@masb.org.my 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 理事会讨论在国际财务报告准则第9号「金融工具」中分类及衡量规定之施行后检讨中,来自第一阶段公听活动之回镄意见,并决议将于第二阶段进一步检视。 👉 下载 - https://t.me/YourAuditor/2461 2. 国际会计准则委员会(IASB)将对《国际财务报告准则》第9条进行全面分析,但它将从这个信息请求(RFI)开始,即:审查《国际财务报告准则》第9条中的分类和计量标准以及相关的披露。 3. 征求意见稿将公开至 2021年12月31日。 4. 您可以通过电子邮件向马来西亚会计准则委员会 [MASB] 提供您的意见,地址是:technical@masb.org.my 🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳










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