The International Accounting Standards Board (IASB) has introduced targeted amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures, aimed at resolving challenges in ...

1, 2026, meanwhile, are amendments to the classification and measurement of financial Instruments (Amendments to IFRS 9 and IFRS 7). They address issues from the post-implementation review of IFRS 9.