IASB Issues Narrow-scope Amendments to Requirements in IFRS 9
The IASB has issued amendments to the classification and measurement requirements in IFRS 9 Financial Instruments. Read Amendments to the Classification and Measurement of Financial Instruments ‒ Amendments to IFRS 9 and IFRS 7, available on the link below:
These amendments respond to the 2022 Post-implementation Review of the Accounting Standard, available on the link below:
The amendments are effective for annual reporting periods beginning on or after 1 January 2026.
