Beyond the GAAP no.184 - January 2024
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.
Edouard Fossat Partner, President of Mazars' IFRS Committee Paris
Karolina Martin Director - IFRS Cape Town
