IFRS Newsletter No. 07 – 2024
At the end of May, the IASB published amendments to IFRS 9 and IFRS 7 on the classification and measurement of financial instruments, which are mandatory for financial periods commencing on or after 1 January 2026. In this issue, we look in detail at the content of these amendments, which introduce some changes and clarifications relating to financial liabilities settled using an electronic payment system, financial assets with contingent payment features, financial assets with non-recourse features, and contractually linked financial assets. They also require additional disclosures to be presented in the notes.
Contents
- Introduction
- IFRS Highlights
- Sustainability Reporting
- A Closer Look
- Amendments to IFRS 9 and IFRS 7: what are the changes to
the classification and measurement of financial instruments?
- Amendments to IFRS 9 and IFRS 7: what are the changes to
Want to know more?