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Beyond the GAAP no. 184 - 2024
Beyond the GAAP no. 184 - 2024
With respect to financial reporting, the International Accounting Standards Board (IASB) continued its deliberations on draft amendments to IFRS 9 – Financial Instruments and IFRS 7 – Financial Instruments: Disclosures, considering comment letters received. The IASB's discussions focused on the SPPI qualification (‘solely payments of principal and interest’) 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.