Classification and Measurement of Financial Instruments (amendments to IFRS 9 and IFRS 7)

Topic area:
Status: 05.06.2024 |
Aktuell
Key words:
IFRS
Initiative
Official name
Amendments to the Classification and Measurement of Financial Instruments - Amendments to IFRS 9 and IFRS 7
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
21.03.2023
Doc. code
IASB/ED/2023/2
Summary
Status
Status

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Current version
Final version
30.05.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Endorsement of the amendments to the classification and measurement of financial instruments (amendments to IFRS 9 and IFRS 7) (binding, Amendment, EU)
Level 2
–
Level 3 / Other
IFRS 9 - Financial Instruments (non-binding, INT)
IFRS 7: Financial Instruments: Disclosures (non-binding, INT)
IFRS Accounting Taxonomy 2024 - Update 3 - IFRS 19 (non-binding, INT)

Source: IASB, IASB/ED/2023/2, 2024