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 ...

Effective for annual periods beginning on or after Jan. 1, 2026, meanwhile, are amendments to the classification and measurement of financial Instruments (Amendments to IFRS 9 and IFRS 7).

published the final version of the International Financial Reporting Standards (IFRS) 9 - Financial Instruments that has a mandatory effective date of 1 January 2018. The final version of IFRS 9 ...

measurement of financial instruments and impairment of financial assets. With the implementation of IFRS 9, the existing provisioning requirement, following incurred loss approach, will be replaced by ...