Transcription of ey.com/IFRS New proposals for financial …
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New proposals for financial instruments at amortised 61 / November 2009 Supplement to IFRS outlookThe International Accounting Standards Board (IASB) has reached another key milestone of its comprehensive project to replace IAS 39 financial instruments : Recognition and Measurement the publication of a new Exposure Draft (ED) on financial instruments : amortised Cost and Impairment. The ED will apply to all financial assets and financial liabilities recorded at amortised cost in accordance with the first phases of the financial instruments project - IFRS 9 financial Instruments1.
2 New proposals for financial instruments at amortised cost Amortised cost Amortised cost is defined in the ED as a cost-based measurement of a financial
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