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Beyond the GAAP 2023 - no. 176
Beyond the GAAP no. 176 - 2023
Another major news item reported in this issue is the IASB’s recent publication of an exposure draft of proposed amendments to IFRS 9 – Financial Instruments and IFRS 7 – Financial Instruments: Disclosures, following the first phase of the post-implementation review of IFRS 9. The exposure draft also includes the IASB’s response to a question initially put to the IFRS Interpretations Committee (IFRS IC), concerning the date on which to derecognise a receivable that is settled using an electronic payment system.