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IASB updates reclassification amendment for financial instruments to clarify effective date

27 November 2008

 

The International Accounting Standards Board (IASB) today issued an updated version of the recent reclassification amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures (issued on 13 October 2008) to clarify the effective date of the amendments.

Following publication of the amendments, and in response to requests, the IASB subsequently clarified the effective date requirements at its meeting in October.

Click here for more on Reclassification of Financial Assets.

Related documents

  • Reclassification of Financial Assets - Effective Date and Transition.

    Download now [PDF]

The clarification was published in the October issue of IASB Update and it has now been incorporated in the amendments.

Printed copies of the updated version of the amendments, Reclassification of Financial Assets - Effective Date and Transition, (ISBN 978-1-905590-84-1) will be available shortly, at £10.00 plus shipping, from the IASC Foundation Publications Department:

IASC Foundation Publications Department,
30 Cannon Street, London EC4M 6XH, United Kingdom.

Tel: +44 (0)20 7332 2730
Fax +44 (0)20 7332 2749
Email: publications@iasb.org

Press enquiries

  • Sonja Horn, Communications Adviser, IASB
    Telephone: +44 (0)20 7246 6463
    Email: shorn@iasb.org