IFRS Newsletter No. 02 – 2024
With respect to financial reporting, the IASB continued its deliberations on draft amendments to IFRS 9 and IFRS 7, considering comment letters received. The IASB's discussions focused on the SPPI qualification and associated indicators, as well as on financial assets with non-recourse features and contractually linked instruments, for which stakeholders expressed reservations about the existence of alternative structures avoiding the application for requirements of the standard.
Contents
- IFRS Highlights
- Sustainability Reporting
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